TMI Blog2003 (11) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... : C.N.B. Nair, Member (T)]. - The appellant executes engineering projects on works contract terms. The issue raised is whether the appellant is liable to service tax (which is leviable on a Consulting Engineer) in relation to such projects. The projects in question are the following :- Particulars of contract Value of taxable Service (Rs.) Service Tax @ 5% (Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subjected to service tax. 3. The learned SDR points out that CBEC has issued Circular No. 49/11/2002-S.T., dated 18-12-2002 clarifying as under :- "Some construction agencies take up turnkey projects for construction of flats, administrative building etc. For constructing these flats they have to do some designing, drawing and also provide advise and technical assistance. The contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany, it always seeks the approval of the client before proceeding with the construction. If the client suggests some changes they are incorporated in the design. This portion of the work is provided to its client and the service is definitely of a 'consulting engineer' and hence taxable." It is the SDR's submission that the order of the Tribunal in Daelim Industrial Company Ltd. has been pass ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
