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2019 (7) TMI 210 - AT - Service TaxRecovery of the service tax - Consulting Engineer services - period 1997-98 to 2000-2001 - whether the Appellant during the relevant period i.e. 1997-98 to 2000-01, rendered the services which fall under the category of ‘consulting engineer’ service as was in force at the relevant point of time? - HELD THAT:- Inasmuch the relevant service agreements with respective customers/clients have not been produced by the Appellant before the Adjudicating authority. Therefore, it is prudent to remand the matter to the Adjudicating authority to analyse the agreements that are now produced before this forum and further copies of the agreements that would be produced during de-novo proceedings. Appeal is allowed by way of remand to the Adjudicating authority.
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