https://www.taxtmi.com/caselaws?id=781305 CESTAT AT held that survey and map-making service (SMM) is restricted to presenting plain results, but where experts provide specific opinions or technical advice based on survey data those elements fall outside SMM and constitute consultancy. Certain reports were found to contain consultancy/expert-opinion components. The Tribunal distinguished earlier authority on facts. Since the adjudicating authority had not ruled on limitation, the matter was remanded to quantify the demand on merits for the identified projects and then decide the limitation plea; appeal allowed partly by remand. en-us Tue, 11 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 10:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781305 CESTAT AT held that survey and map-making service (SMM) is restricted to presenting plain results, but where experts provide specific opinions or technical advice based on survey data those elements fall outside SMM and constitute consultancy. Certain reports were found to contain consultancy/expert-opinion components. The Tribunal distinguished earlier authority on facts. Since the adjudicating authority had not ruled on limitation, the matter was remanded to quantify the demand on merits for the identified projects and then decide the limitation plea; appeal allowed partly by remand. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781305