https://www.taxtmi.com/caselaws?id=364949 The Tribunal held that the demand for Service Tax on a reverse charge basis before 18/04/2006 was not legally sustainable, citing judgments clarifying the recipient's liability. The case was remanded for re-calculation post-16/04/2008. Additionally, the Tribunal upheld the classification of services under Consulting Engineer's Service, finding alignment with the definition in the Finance Act 1994. The Tribunal dismissed the Revenue's appeal on the penalty under Section 76 of the Finance Act 1994. The decision was pronounced on 29.06.2018. en-us Fri, 29 Jun 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364949 The Tribunal held that the demand for Service Tax on a reverse charge basis before 18/04/2006 was not legally sustainable, citing judgments clarifying the recipient's liability. The case was remanded for re-calculation post-16/04/2008. Additionally, the Tribunal upheld the classification of services under Consulting Engineer's Service, finding alignment with the definition in the Finance Act 1994. The Tribunal dismissed the Revenue's appeal on the penalty under Section 76 of the Finance Act 1994. The decision was pronounced on 29.06.2018. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364949