https://www.taxtmi.com/caselaws?id=357297 The Tribunal allowed the appeal filed by the appellant, holding that the demand for service tax on reverse charge basis for services received under the 'Consulting Engineer Service' category could not be upheld. The Tribunal relied on judicial precedents, including decisions of the Bombay High Court and the Supreme Court, to determine that the liability for such tax arose only after the introduction of Section 66A in the Finance Act, 1994. As the demand in this case pertained to a period before this date, the Tribunal set aside the order demanding service tax, interest, and penalties, providing relief to the appellant. en-us Wed, 14 Feb 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357297 The Tribunal allowed the appeal filed by the appellant, holding that the demand for service tax on reverse charge basis for services received under the 'Consulting Engineer Service' category could not be upheld. The Tribunal relied on judicial precedents, including decisions of the Bombay High Court and the Supreme Court, to determine that the liability for such tax arose only after the introduction of Section 66A in the Finance Act, 1994. As the demand in this case pertained to a period before this date, the Tribunal set aside the order demanding service tax, interest, and penalties, providing relief to the appellant. Case-Laws Service Tax Wed, 14 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357297