2007 (2) TMI 707 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT Kolkata ruled in favor of the appellant company, stating that charges for erection, installation, and commissioning are not covered under the category of consulting engineer services for the period from July 1997 to March 2002. The appeal was allowed based on Board's Circular No. 79/9/2004-ST dated 13-5-2004.