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2017 (4) TMI 586 - AT - Service TaxClassification of service - post-sales services such as arrangements for checking the equipments periodically, providing the services of personnel, who are highly skilled and trained’ - classified as ‘consulting engineering service’ or as maintenance service? - Held that: - Deploying highly skilled and trained personnel for taking care of periodical servicing or even putting those people throughout the year on such job in respect of servicing and maintenance of complex hydraulic and mechanical equipments will not make these services ‘Consulting Engineer’s service’, when they are actually in the category of ‘maintenance services’ - appeal rejected - decided against Revenue.
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