https://www.taxtmi.com/caselaws?id=445794 CESTAT Bangalore allowed Revenue's appeal against Commissioner (Appeals) order granting service tax refund. The case involved consulting engineering services received from overseas provider M/s SNC Lavalin, Canada during 1998-2002. SC had previously upheld appellant's liability to discharge service tax in 2007, with review application rejected in 2010. Commissioner (Appeals) incorrectly ignored SC judgment and relied on Tribunal's Hindustan Zinc Ltd decision to hold respondent not liable for service tax. CESTAT held that Commissioner's order contrary to SC judgment cannot be sustained, reversing the refund grant. en-us Fri, 17 Nov 2023 00:00:00 +0530 Sat, 18 Nov 2023 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445794 CESTAT Bangalore allowed Revenue's appeal against Commissioner (Appeals) order granting service tax refund. The case involved consulting engineering services received from overseas provider M/s SNC Lavalin, Canada during 1998-2002. SC had previously upheld appellant's liability to discharge service tax in 2007, with review application rejected in 2010. Commissioner (Appeals) incorrectly ignored SC judgment and relied on Tribunal's Hindustan Zinc Ltd decision to hold respondent not liable for service tax. CESTAT held that Commissioner's order contrary to SC judgment cannot be sustained, reversing the refund grant. Case-Laws Service Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445794