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M/s. Varun Sen & Associates Versus C.C.E., Jaipur

2017 (9) TMI 879 - CESTAT NEW DELHI

Sub-contract - Architect Service - Consulting Engineers Service - CBEC Circular No.B 11/I/98-TRU dated 07.10.1998 - Held that: - in this case, the appellant provided architect service and the main contractor provided Consulting Engineer Service. Thus .....

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lant. - ST/627/2012-CU[DB] - 55033/2017 - Dated:- 12-7-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Present for the Appellant: None Present for the Respondent: Mr. Sanjay Jain, D.R. ORDER Per: S.K. Mohanty Thi .....

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ce Tax 2 under the taxable category of Architect Service provided to its client M/s. Consulting Engineers Group Ltd., Jaipur. The submissions of the appellant that the said client had deposited the Service Tax on the entire Consultancy Fee was discar .....

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d for the appellant, despite notice. Heard the ld. DR for Revenue. 4. It is an admitted fact on record that the service provided by the appellant is different, than the services provided by its client M/s. Consulting Engineer Group Ltd. Thus, in view .....

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rovided architect service and the main contractor provided Consulting Engineer Service. Thus, payment of Service Tax under different category by the main contractor will not absolve the appellant from its liability of payment of Service Tax, which wa .....

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with respect to the service provided by the subcontractor, the appellant herein. 5. We find that the Hon ble High Court of Kerala in the case of Furnace Fabrics (India) Ltd. Vs. Joint Commr. Of C. Ex., Cus. & S.T., Kochi - 2016 (43) S.T.R. 175 ( .....

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