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 July 2024 Year 2024 This

The case involved a dispute over the classification of services ...


In a case about service classification, tribunal ruled no property transfer, so it's Consulting Engineering Service, not Works Contract.

Case Laws     Service Tax

July 2, 2024

The case involved a dispute over the classification of services provided under turnkey contracts as either Consulting Engineering Services or Works Contract Services. The Appellate Tribunal held that the appellant did not transfer any property in the project to the project authority. The appellant's role was advisory, appointing contractors on behalf of the project authority. Payments made to contractors were charged to the project authority, with no separate consideration received by the appellant. The appellant's financial documents showed no sales related to works contracts. As a government body, the appellant's financial records were reliable. The absence of property transfer from the appellant to the project authority led to the classification of the contract as Consulting Engineering Service, not Works Contract. The appeal was allowed, and the impugned order was set aside.

View Source

 


 

You may also like:

  1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

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

  3. Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific...

  4. Levy of service tax - Intellectual Property Services - The Tribunal observed that the technology transfer did not qualify as intellectual property rights under Section...

  5. The case involved a dispute over the classification of services as Online Information and Database Access or Retrieval Services (OIDAR) or Business Support Services...

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

  7. The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided...

  8. The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted...

  9. The case involved the export of services related to sales promotion of goods in India to recipients outside India. The Appellate Tribunal held that since the appellant...

  10. Levy of service tax on intellectual property rights (IPR) services, particularly the transfer of goodwill. It clarifies that goodwill is distinct from trademarks and is...

  11. Capital gain in respect of sale of only one property - addition u/s 50C - assessee itself had leasehold rights in the said property and hence in instant facts, the...

  12. The services provided by the appellant, a referral service for Canadian banks and foreign universities, were examined to determine whether they constituted 'Export of...

  13. Classification of services - project management consultancy services - the service code 998341 is restricted to Geological and geophysical consulting Services and the...

  14. The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

  15. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

 

Quick Updates:Latest Updates