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2010 (6) TMI 159 - AT - Service TaxConsulting Engineer versus Survey and Map-making Services - appellants were engaged in providing ‘Survey and Map-making Services’ (SMS for short). They had been engaged by Government agency and the impugned activities are part of the Government projects. – Held that: - prima facie the activities undertaken by the appellants are classifiable under ‘Survey and Map-making Services’ - considerable force in the plea of the appellants that by virtue of definition of SMS in the Act, the impugned activities carried out by the appellants for the Government department were not exigible under consulting engineer service – full stay granted
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