https://www.taxtmi.com/caselaws?id=381050 The appellant, an engineering college, was found not liable to pay service tax under the category of 'Consulting Engineer' (CE) for the period before 16 July 2001. The Tribunal determined that the appellant's services aligned more with 'Scientific and Technical Consultancy' (STC) services, for which service tax was correctly paid. The Commissioner (Appeals) erred in referencing the amended definition of 'CE,' leading to the dismissal of the appeal. The original definition of 'CE' did not encompass the appellant's services, resulting in the appeal being allowed based on the correct categorization of services. en-us Tue, 14 May 2019 00:00:00 +0530 Tue, 03 Dec 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381050 The appellant, an engineering college, was found not liable to pay service tax under the category of 'Consulting Engineer' (CE) for the period before 16 July 2001. The Tribunal determined that the appellant's services aligned more with 'Scientific and Technical Consultancy' (STC) services, for which service tax was correctly paid. The Commissioner (Appeals) erred in referencing the amended definition of 'CE,' leading to the dismissal of the appeal. The original definition of 'CE' did not encompass the appellant's services, resulting in the appeal being allowed based on the correct categorization of services. Case-Laws Service Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381050