COMMISSIONER OF CENTRAL EXCISE RAIPUR vs M/S SEPCO ELECTRIC POWER CONSTRUCTION CORPORATION

The Supreme Court ruled in favor of M/s Sepco Electric Power Construction Corporation, affirming the CESTAT's decision that the services rendered by the respondent as 'Consulting Engineer Services' were not subject to service tax. The court found that the respondent, a foreign entity, was not liable for service tax as it was not registered under the Service Tax Act and had not received payments for taxable services. This judgment clarifies the applicability of service tax on foreign entities providing consulting services in India.