2010 (5) TMI 141

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..... d. The Commissioner (Appeals) upheld the inclusion of soil test fee in the amount to be taxed in the light of the Tribunal’s remand order but set aside the liability to tax on amounts collected in connection with the cost of construction of the building also in the light of the Tribunal’s order. Hence the appeal by the Revenue. Held that- uphold the impugned order and reject the appeal. - S/16/ .....

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..... ollected by the 'Consulting Engineer' towards cost of construction of a building cannot be brought within the purview of 'advice, consultancy or technical assistance' and holding that soil test fee is includible in the amount to be taxed. The adjudicating authority passed the order after remand by which he confirmed an amount of Rs.1,13,324/- with interest and imposed a penalty of equal amount. .....

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