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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Service Tax Applies to Consulting Engineers and Turnkey Projects Under Finance Act, 1994; Includes Design and Erection Services.</h1> The circular addresses the applicability of service tax on consulting engineers under the Finance Act, 1994. It clarifies that consulting engineers, defined as professionals providing advice, consultancy, or technical assistance in engineering, are subject to service tax. In turnkey construction projects, activities like designing and drawing, even if part of a lump-sum contract, are taxable as services provided to clients. Additionally, erection and commissioning charges for machinery and plants are considered technical assistance and are taxable. The circular advises issuing a trade notice to inform relevant parties and requests acknowledgment of receipt.