Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner of Central Excise and Service Tax Mangalore Versus M/s. Hyundai Engineering & Construction Co Ltd

2016 (1) TMI 207 - CESTAT BANGALORE

Consulting Engineer services - Works contract / turnkey project - erection, procurement and construction of a 220 MW Barge Mounted Power Plant (BMPP) at Thanirbavi - Held that:- Considering the decision of CESTAT, New Delhi in the case of Rolls Royce .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vices are not covered under the category of consulting engineer's services and therefore are not taxable during the relevant period. Consequently, the appeal filed by the Revenue is not sustainable and is hereby rejected in above terms. - Decided aga .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e For the Respondent : V. Lakshmikumaran & V. Sridharan ORDER Per : ASHOK K ARYA Both the parties have been heard. 2. The matter concerns with the demand of service tax on the Consulting Engineer services provided to Thanirbavi for erection, proc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. On this US $ 15 million, the liability of service tax which is in dispute is of ₹ 40.83 lakhs along with the interest as applicable. 3. The Respondent M/s. Hyundai Engineering & Construction Co. Ltd. is arguing that this part of the contr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s decision in the case of Rolls Royce Industries Power (I) Ltd. vs. CCE, Visakhapatnam: 2006 (3) S.T.R. 292 (Tri.-Del.). He says that this case covers their facts and the services in question are not liable to service tax when the service of works c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

able to Service Tax as such. He referred to the CBEC Circular No.49/11/2002-ST dated 18.12.2002, saying that the work of erection and commissioning of machineries and plants is in the nature of providing technical assistance to the buyer and is in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

harges for erection, installation and commissioning are not covered under the category of Consulting Engineer services; commissioning or installation service would be separately taxable under relevant entry and are not chargeable under Consulting Eng .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ned advocate for the respondent says that the services in question are not chargeable to service tax at all during the relevant period; they are chargeable to Service Tax only after 1.6.2007, when the service of works contract came into existence. He .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version