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    <title>2008 (12) TMI 89 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision that the respondents are not liable to pay Service Tax for activities related to Engineering Services as they do not fall under &quot;Consulting Engineering Services.&quot; The Tribunal determined that the activities performed, such as Engineering Survey, Cadastral Survey, Soil Investigation, and Drawing/submission tasks, do not meet the definition of &#039;consulting engineers&#039; for service tax purposes. Additionally, the Tribunal noted that the proposed taxation of certain activities in the 2005 Budget amendment does not apply until the relevant provision comes into effect, leading to the rejection of the Revenue&#039;s appeal and disposal of the respondent&#039;s cross objection.</description>
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    <pubDate>Mon, 01 Dec 2008 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=32911</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision that the respondents are not liable to pay Service Tax for activities related to Engineering Services as they do not fall under &quot;Consulting Engineering Services.&quot; The Tribunal determined that the activities performed, such as Engineering Survey, Cadastral Survey, Soil Investigation, and Drawing/submission tasks, do not meet the definition of &#039;consulting engineers&#039; for service tax purposes. Additionally, the Tribunal noted that the proposed taxation of certain activities in the 2005 Budget amendment does not apply until the relevant provision comes into effect, leading to the rejection of the Revenue&#039;s appeal and disposal of the respondent&#039;s cross objection.</description>
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      <pubDate>Mon, 01 Dec 2008 00:00:00 +0530</pubDate>
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