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2012 (7) TMI 193 - AT - Service TaxDismissal of appeal for non-compliance of the pre-deposit ordered - issue involved, whether services rendered as to the measurement of land would fall under the category of Consulting Engineering service - period July 2001 to March 2004 - Held that:- Definition of Consulting Engineers during the relevant period needs to be considered by first appellate authority before coming to any conclusion. Since the issue has not been addressed by the first appellate authority on merit, therefore, in the interest of justice, the matter needs to be reconsidered by first appellate authority. Also, appellant has made out a prima facie case for waiver of pre-deposit of amounts involved - appeal allowed by way of remand to first appellate authority.
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