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2011 (8) TMI 581 - AT - Service Taxservice tax laibility - whether the appellants are liable to service tax under the definition of consultancy engineer for the service rendered by them in the field of engineering to their clients and whether the amounts received by them for supply of the technical know-how is to be treated as a taxable value for recovery of the service tax? - Held That:- In view of Betts UK Ltd. vs. CCE, Goa (2006 (4) TMI 41 - CESTAT, MUMBAI) and Ispat Industries Ltd. vs. CCE (2007 (2) TMI 114 - CESTAT, MUMBAI) appellant did not fall under the category of consulting service and accordingly allow the appeal of the appellant.
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