https://www.taxtmi.com/caselaws?id=435416 Services extending beyond engineering advice and covering managerial, financial, marketing, procurement, legal and other business support functions were held to fall within management or business consultant service, not consulting engineer service. TDS borne by the recipient was treated as a statutory withholding burden and not part of the taxable value of services. The revenue-neutrality plea required fresh factual examination on actual CENVAT credit eligibility and was remitted for reconsideration. In view of the interpretational ambiguity in classification, invocation of the extended period of limitation was not sustained. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 08:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435416 Services extending beyond engineering advice and covering managerial, financial, marketing, procurement, legal and other business support functions were held to fall within management or business consultant service, not consulting engineer service. TDS borne by the recipient was treated as a statutory withholding burden and not part of the taxable value of services. The revenue-neutrality plea required fresh factual examination on actual CENVAT credit eligibility and was remitted for reconsideration. In view of the interpretational ambiguity in classification, invocation of the extended period of limitation was not sustained. Case-Laws Service Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435416