Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

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


Court Rules Manufacturing Firm Not a Consulting Engineer; Composite Contract Cannot Be Split for Service Value.

June 28, 2023

Case Laws     Service Tax     AT

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

View Source

 


 

You may also like:

  1. Consulting engineers also allowed to pay service tax on receipt basis, CBEC amends POT Rules, 2011

  2. ‘Consulting Engineering Services' - it is onus on the department to prove that the appellant has received this amount as “Consulting Engineering Firm” which the...

  3. Turnkey Projects - Composite Contracts - Consulting Engineering Services - the matter was within the knowledge of the department - extended period of limitation not invokable - AT

  4. The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services....

  5. Composite contract with foreign supplier - erection, commissioning or installation services and consulting engineering service - levy of service tax on the service...

  6. The AAR ruled on GST implications in an EPC contract between the applicant and IOCL. The contract was determined to be a single, composite works contract rather than a...

  7. Consulting Engineer Service - there is no logic and/or reason to exclude a” body corporate” from the definition of “consulting engineer” and to exclude the services of a...

  8. Classification - Annual technical support fee - Consulting Engineers' Service or Intellectual property services (IPR) - not taxable as consulting engineer's service - AT

  9. Services of a Valuer - Ambit and scope of Consulting engineer services under service tax - the services of valuers is not liable to service tax as Consulting Engineer - AT

  10. Demand - supply of technical know-how cannot be taxed under "Consulting Engineering Service" - AT

  11. Composite, continuous and inseparable project - computation of table income in India - turnkey project - P.E. in India - allegation of avoidance of tax by splitting the...

  12. Consulting Engineering Service - The preparation of basic engineering drawings & detailed engineering drawings, on the basis of which erection and installation work is...

  13. Classification of services - composite mining contract - Vivisecting the composite contract and charging service tax on different components of the contract individually...

  14. Valuation - Works contract service - Composition scheme - Where the value has already been split as per the state law and VAT has been paid on the goods component of the...

  15. Service tax - Consulting Engineer's Service - appellant is only a matriculate and does not hold any professional degree in Engineering, recognized by law. - Therefore,...

 

Quick Updates:Latest Updates