Service tax on consulting engineer services: design, drawing and erection/commissioning work treated as taxable technical assistance. Section 65(25) defines a Consulting Engineer as a professional or firm rendering advice, consultancy or technical assistance. Designing, drawing and related preparatory work performed for a client in the course of construction, even when billed within a lump-sum turnkey contract, constitute consulting engineer services and are taxable. Erection and commissioning of plant and machinery are likewise technical assistance and treated as taxable consulting engineer services.
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.
Service tax on consulting engineer services: design, drawing and erection/commissioning work treated as taxable technical assistance.
Section 65(25) defines a Consulting Engineer as a professional or firm rendering advice, consultancy or technical assistance. Designing, drawing and related preparatory work performed for a client in the course of construction, even when billed within a lump-sum turnkey contract, constitute consulting engineer services and are taxable. Erection and commissioning of plant and machinery are likewise technical assistance and treated as taxable consulting engineer services.
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