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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Consulting Engineering Service or not - The Appellant is not a ...

Case Laws     Service Tax

June 28, 2023

Consulting Engineering Service or not - The Appellant is not a consulting engineer firm. They are a manufacturing firm and whenever physical execution of erection and commissioning is sought along with supply of their own manufactured goods, they assist the buyer in procurement of bought out items - A composite contract cannot be bifurcated to artificially arrive at the service value - Demand set aside - AT

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