https://www.taxtmi.com/caselaws?id=348798 The Tribunal held that a partnership firm providing services without a registration certificate was engaged in a works contract, not consulting engineer services. It ruled that service tax should only apply to the service components of the composite works contract. The Tribunal found that the C.B.E.C. Circulars cited by the Revenue were not directly relevant to the case, leading to the dismissal of the Revenue's appeal and upholding the decision on limitation and tax liability by the Ld. Commissioner (Appeals). en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348798 The Tribunal held that a partnership firm providing services without a registration certificate was engaged in a works contract, not consulting engineer services. It ruled that service tax should only apply to the service components of the composite works contract. The Tribunal found that the C.B.E.C. Circulars cited by the Revenue were not directly relevant to the case, leading to the dismissal of the Revenue's appeal and upholding the decision on limitation and tax liability by the Ld. Commissioner (Appeals). Case-Laws Service Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348798