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2014 (12) TMI 500 - CESTAT MUMBAIConsulting Engineer service - Whether the companies, i.e. body corporate, are covered under the definition of ‘consulting engineer’ prior to 1-5-2006 - Held that:- Trade Notice No. 53-C.E. Service Tax/97, dated 4-7-1997 clarified that in respect of consulting engineer service where the services are rendered to the prime consultant by the sub-consultant, the sub-consultant is not liable to pay service tax. In the present case, the Revenue is not disputing that the appellant provided services to M/s. NEC Engineers Pvt. Ltd. as a sub-contractor. Following decision of Turbotech Precision Engineering Pvt. Ltd. [2010 (4) TMI 344 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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