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Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cannot resolve classification.
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Construction consultancy meeting both consulting engineer and real estate agent descriptions falls under the earlier entry where neither description is more specific and no composite service is involved. Consulting engineer services precede real estate agent services, and the place of provision for the overseas consultancy is the recipient's location. Reimbursable expenses were excluded from service-tax valuation before the amendment effective 14 May 2015. A demand based on debtors reconciliation must account for service tax included in billings and corresponding receipts and establish that consideration received exceeded consideration declared. Extended limitation requires proof of a prescribed statutory ground; incorrect self-assessment or non-payment alone is insufficient.
Construction consultancy meeting both consulting engineer and real estate agent descriptions falls under the earlier entry where neither description is more specific and no composite service is involved. Consulting engineer services precede real estate agent services, and the place of provision for the overseas consultancy is the recipient's location. Reimbursable expenses were excluded from service-tax valuation before the amendment effective 14 May 2015. A demand based on debtors reconciliation must account for service tax included in billings and corresponding receipts and establish that consideration received exceeded consideration declared. Extended limitation requires proof of a prescribed statutory ground; incorrect self-assessment or non-payment alone is insufficient.
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