https://www.taxtmi.com/caselaws?id=33380 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax under the head "consulting engineer's service" for the period in question. The Tribunal highlighted that the contractors did not have an office in India during the relevant period and that there was no charging section for the levy and collection of service tax from service recipients before a certain date. Relying on the precedent set by a previous decision, the Tribunal found the lower authorities' view legally unsustainable and allowed the appeal. en-us Mon, 13 Oct 2008 00:00:00 +0530 Wed, 09 Sep 2009 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33380 The Tribunal ruled in favor of the appellants, holding that they were not liable to pay service tax under the head "consulting engineer's service" for the period in question. The Tribunal highlighted that the contractors did not have an office in India during the relevant period and that there was no charging section for the levy and collection of service tax from service recipients before a certain date. Relying on the precedent set by a previous decision, the Tribunal found the lower authorities' view legally unsustainable and allowed the appeal. Case-Laws Service Tax Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33380