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2017 (11) TMI 402 - AT - Service TaxConsulting Engineering Service - Assessee’s grievance is that it was a mere supervisor and not a “Consulting Engineer” who supervised the erection and commissioning of the mills - Held that: - When any service is provided to a client by Consulting Engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering, the service provider shall be called as “Consulting Engineer” - There is no material on record to show that there was any erection work carried out by appellant. Documents placed depicts that appellant was supervisor to provide technical assistance for the purpose of erection and installation - demand upheld. Penalty - Held that: - there was nothing suppression of any fact made by appellant and it was only an interpretational error which should not press the appellant to suffer penalty - penalty set aside. Appeal allowed in part.
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