https://www.taxtmi.com/caselaws?id=365483 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of the term "Consulting Engineer" under Section 65(31) of the Finance Act, 1994. The issue was whether corporate bodies were liable for Service Tax for consulting engineering services rendered before the amendment on 01.05.2006. The Tribunal, relying on legal precedents and statutory provisions, held that the inclusion of "body corporate" in Section 65(31) post-amendment excluded the imposition of Service Tax on such services provided by corporate bodies before the amendment. Consequently, the appeal was allowed, granting relief to the appellants. en-us Wed, 18 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365483 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of the term "Consulting Engineer" under Section 65(31) of the Finance Act, 1994. The issue was whether corporate bodies were liable for Service Tax for consulting engineering services rendered before the amendment on 01.05.2006. The Tribunal, relying on legal precedents and statutory provisions, held that the inclusion of "body corporate" in Section 65(31) post-amendment excluded the imposition of Service Tax on such services provided by corporate bodies before the amendment. Consequently, the appeal was allowed, granting relief to the appellants. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365483