Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 562 - CESTAT, BANGALOREDemand - Consulting Engineer service - respondent provided service of installation and commissioning of machinery to various customers during the period 1-4-1997 to 31-3-2000 - Held that:- the Board vide circular dt. 13-5-2004 clarified that prior to 1-7-2003, the installation and commissioning are not covered under the category of ‘consulting engineer service’. This circular was not brought to the notice of the Tribunal in the case of Transformers & Electricals Kerala Ltd. (2007 -TMI - 2922 - CESTAT, BANGALORE). - Decided in favor of assessee.
|