2005 (9) TMI 649 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Mumbai waived the pre-deposit of Service Tax and penalties for an appellant who was a sub-consultant providing services to a prime consultant, based on Trade Notice No. 7/97-ST. The Tribunal found that the Service Tax liability falls on the main consulting engineer who bills the client, not on the sub-consultant. Recovery of the tax and penalties was stayed pending appeal.