If the appellant wanted to claim exclusion of the consideration ...
Appellant must show documents proving Service Tax exclusion by demonstrating services were not Engineering Consultancy-related.
April 18, 2014
Case Laws Service Tax AT
If the appellant wanted to claim exclusion of the consideration received for the purpose of levy of Service tax, it was their responsibility to show by way of documentary evidence that the consideration received was not by way of Engineering Consultancy but for other services rendered - AT
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