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2015 (12) TMI 86 - CESTAT DELHIDemand of service tax - consulting engineer service - reimbursement of the expenses - Held that:- Karnataka High Court and the Delhi High Court in C.S.T., Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. - [2010 (4) TMI 344 - KARNATAKA HIGH COURT] and C.C.E.& Service Tax vs. Simplex Infrastructure & Foundry Works - [2013 (5) TMI 336 - DELHI HIGH COURT] clearly ruled that prior to 1.5.2006, a company registered under the Companies Act, 1956 was not included within the definition of ‘consulting engineer’ defined in Section 65(31) of the Finance Act, 1994. - respondent/assessee is not liable to remit service tax for providing ‘consulting engineer’ service during 2001 to March, 2005, prior to 1.5.2006. - Decided against Revenue.
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