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2014 (11) TMI 710 - AT - Service TaxWaiver of pre deposit - Survey and map making services - consulting engineer's service - Held that:- The activity undertaken by the appellant, as can be seen from the work orders, is soil investigation, traffic survey and pavement design. These activities prima facie would not come under the category of ‘survey and map making services' Services in relation to construction of Road - classification under the ‘consulting engineer's service' - Held that:- If any one of the three is rendered, in any manner, liability to service tax is attracted. Even if it is assumed that the appellant has not rendered any advice or consultancy, the question is whether the services rendered could be categorized as ‘technical assistance'. Technical assistance, by its very nature would imply rendering of executor services, in relation to advice or consultancy. From the traffic survey conducted by the appellant, advice can be rendered about the nature of road to be constructed. From the soil investigation undertaken, the type and design of the road to be constructed can be determined. Similarly, from the pavement design, the design of the road itself can be made. Thus, the activity undertaken by the appellant has a direct bearing on the construction of roads. prima facie appellant has not made out case for complete waiver of the pre-deposit of the dues adjudged against them - Partial stay granted.
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