2005 (7) TMI 721 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Bangalore rejected the Revenue's appeal against the Commissioner (Appeals) Order No. 696/2002, which held that Service Tax is not leviable on the appellants under the category of 'Consulting Engineer'. The Tribunal cited Circular No. 79/9/2004-S.T., clarifying that charges for erection, installation, and commissioning are not covered under Consulting Engineer Services before 2003.