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2016 (9) TMI 690 - AT - Service TaxTaxability of receipt of "Supervision Charges" on construction contract - demand under the category of Consulting Engineer as defined under section 65(31) of the Finance Act, 1994. - Held that:- by no stretch of imagination can the supervision charges paid to the appellant be considered as consideration received for rendering consulting engineer service inasmuch as the appellant corporation is made up of officers on deputation from the police Department and hence are not professionally qualified engineers or an engineering firm and hence not covered by the definition of consultant engineer service. The nature of the supervision charges are-reimbursement of establishment charges by the MP government to them. - Demand set aside - Decided in favor of assessee.
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