Erection and commissioning services: treated separately for service tax and not subsumed under consulting engineer services. Charges for erection, installation and commissioning are not covered under Consulting Engineer Services; commissioning and installation are separately taxable under the relevant service entry, and prior circular guidance on treating these activities as consulting engineer services is modified. The Board directed issuance of a trade notice to communicate this clarification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Erection and commissioning services: treated separately for service tax and not subsumed under consulting engineer services.
Charges for erection, installation and commissioning are not covered under Consulting Engineer Services; commissioning and installation are separately taxable under the relevant service entry, and prior circular guidance on treating these activities as consulting engineer services is modified. The Board directed issuance of a trade notice to communicate this clarification.
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