https://www.taxtmi.com/caselaws?id=360919 The Tribunal ruled in favor of the appellants, setting aside the demand for service tax, interest, and penalties. The appellants, a society registered under the Societies Act, were found not to fall within the definition of 'architect' and were not considered a commercial concern engaged in rendering services in the field of architecture. The Tribunal concluded that the payments received for consultancy services aimed at preserving historic buildings were not liable to service tax, as the appellants had no profit motive and their services were focused on heritage conservation. en-us Wed, 16 May 2018 00:00:00 +0530 Fri, 25 May 2018 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360919 The Tribunal ruled in favor of the appellants, setting aside the demand for service tax, interest, and penalties. The appellants, a society registered under the Societies Act, were found not to fall within the definition of 'architect' and were not considered a commercial concern engaged in rendering services in the field of architecture. The Tribunal concluded that the payments received for consultancy services aimed at preserving historic buildings were not liable to service tax, as the appellants had no profit motive and their services were focused on heritage conservation. Case-Laws Service Tax Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360919