LatestIncome Tax 6 November 2026
CESTAT Rules Engineering Consultancy Not Liable for Service Tax
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed an allegation that an engineering consultancy providing services for an Indian project supplied to Japan was liable for service tax. The court held that a mere claim of incorrect self‑assessment does not satisfy the requirements for tax liability, noting the firm had duly filed ST‑3 returns.
The CESTAT ruled that the engineering consultancy involved in an Indian‑Japan project is not liable for service tax. The tribunal emphasized that filing ST‑3 returns correctly negates any self‑assessment claim.
- Consultancy handled an Indian project for a Japanese client
- Proper ST‑3 returns were filed
- No service tax liability was found
For full details, see the original article.
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