https://www.taxtmi.com/caselaws?id=363978 The tribunal dismissed the Revenue's appeal, ruling that the activities of the respondent-assessee did not fall within the definition of Consulting Engineer's service under Section 65(31) of the Finance Act, 1994. They held that service tax under this category was not applicable to private limited companies or corporate bodies during the relevant period of 1997-2001. The decision was based on legal interpretations and precedents, including a circular by the CBEC and a Delhi High Court ruling, leading to the rejection of the Revenue's claim for service tax payment. en-us Fri, 06 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363978 The tribunal dismissed the Revenue's appeal, ruling that the activities of the respondent-assessee did not fall within the definition of Consulting Engineer's service under Section 65(31) of the Finance Act, 1994. They held that service tax under this category was not applicable to private limited companies or corporate bodies during the relevant period of 1997-2001. The decision was based on legal interpretations and precedents, including a circular by the CBEC and a Delhi High Court ruling, leading to the rejection of the Revenue's claim for service tax payment. Case-Laws Service Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363978