Consulting engineer exclusion: architectural services lie outside service tax on consulting engineers, tax applies only to engineering charges. Service tax on consulting engineers applies only to services in engineering disciplines provided by professionally qualified engineers; architectural services are a separate profession under the Architects Act, 1972 and thus do not fall within the consulting engineer service tax levy. If a single provider supplies both engineering and architectural services and issues a lump sum bill without break up, service tax is chargeable on the whole amount; with a separate invoice allocation, tax applies only to the engineering charges.
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.
Consulting engineer exclusion: architectural services lie outside service tax on consulting engineers, tax applies only to engineering charges.
Service tax on consulting engineers applies only to services in engineering disciplines provided by professionally qualified engineers; architectural services are a separate profession under the Architects Act, 1972 and thus do not fall within the consulting engineer service tax levy. If a single provider supplies both engineering and architectural services and issues a lump sum bill without break up, service tax is chargeable on the whole amount; with a separate invoice allocation, tax applies only to the engineering charges.
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