Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 511 - AT - Service TaxClassification of service - Consulting Engineer Service or not - service of technical know-how for manufacture of plastic extrusion machinery to M/s Kabra Extrusiontechnik - whether the appellant being corporate was not covered under the definition of Consulting Engineer service? - HELD THAT:- The ‘corporate’ was inserted in the definition of Consulting Engineer only from 2006 onwards. The period involved in the present case is 1999-2002 and at that relevant period, corporate was not taxable under the head of ‘Consulting Engineer’ - the appellant is not liable to pay service tax under the head of Consulting Engineer service - appeal allowed - decided in favor of appellant.
|