2009 (4) TMI 58 - HC - Service Tax

Manufacture and installation and commissioning of transformers - contract is obviously a divisible one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning - Tribunal came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consulting Engineers therefore, Tribunal is right in upholding levy of service tax on Engineering and other services rendered by the respondent under the charging entry Consulting Engineers Service - finding of the Tribunal that no excise duty is payable on the charges on which service charge is levied, is noticeable appeal of assessee is dismissed

Summary

The Kerala High Court upheld the levy of service tax on Engineering and other services rendered by the respondent under the charging entry "Consulting Engineers Service". The court found the services received to answer the description of fee for rendering services as Consulting Engineers. The appeals against the Tribunal's orders were dismissed. The court also noted that no excise duty is payable on the charges on which service charge is levied.