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2004 (5) TMI 1 - AT - Service TaxService Tax Consulting Engineer (1) Service provided by consulting engineers (2) Design and Development charges
The Appellate Tribunal CESTAT, New Delhi heard a case regarding Service Tax demand on consulting engineer services. The appellants received "design and development charges" but argued they did not provide services to automobile manufacturers. The tribunal found in favor of the appellants, stating the activity did not qualify as a service by a consulting engineer. The condition for pre-deposit was waived, and recovery of the demand was stayed. The appeal was scheduled for regular hearing on 10-8-2004.
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