https://www.taxtmi.com/caselaws?id=34643 Computer software training in UNIX, LINUX, AIX and networking was treated as training or coaching rather than Consulting Engineer Service for the period before 1-7-2003. The analysis notes that the factual record showed computer training activity, while the tax authorities relied mainly on a circular without testing the activity against the statutory definition. Because such training was brought into the tax net separately only from 1-7-2003 as Commercial Training or Coaching Service, it could not be retrospectively classified as engineering consultancy. The demand for service tax, interest and penalty was therefore set aside. en-us Wed, 18 Mar 2009 00:00:00 +0530 Mon, 02 Nov 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34643 Computer software training in UNIX, LINUX, AIX and networking was treated as training or coaching rather than Consulting Engineer Service for the period before 1-7-2003. The analysis notes that the factual record showed computer training activity, while the tax authorities relied mainly on a circular without testing the activity against the statutory definition. Because such training was brought into the tax net separately only from 1-7-2003 as Commercial Training or Coaching Service, it could not be retrospectively classified as engineering consultancy. The demand for service tax, interest and penalty was therefore set aside. Case-Laws Service Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34643