Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax: Bodies Corporate Not Liable Under Consulting Engineers (s.65(31) FA 1994) Pre-2006; Reimbursable Expenses Non-Taxable Pre-2015 : CESTAT (PB)
The Tribunal held that consulting engineers services provided by bodies corporate before the 2006 amendment to Section 65(31) of the Finance Act, 1994, were outside the service tax net, and that reimbursable expenses incurred before the 2015 valuation changes were not includible in the taxable value. This decision clarifies the temporal applicability of amendments for corporate service providers in the infrastructure sector.