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    <title>2007 (6) TMI 108 - CESTAT, KOLKATA</title>
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    <description>Whether the contract was a turnkey/composite contract or an independent consultancy: the tribunal examined the consortium agreement, scope of work and obligations showing integrated obligations (design, engineering, supervision, performance guarantees, post-commissioning) forming part of a single project to set up a sinter plant. Because the appellant&#039;s activities were interdependent and fell within the turnkey project specifications, they were part of a composite/turnkey contract - allowed. Whether the services amounted solely to &quot;consulting engineer&quot; services for service tax: the record showed substantial consideration for diverse activities without clear segregation as pure consulting; the services were integral to the turnkey execution and not limited to consulting engineer services, so no sole liability as consulting engineer - allowed.</description>
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    <pubDate>Wed, 06 Jun 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=2321</link>
      <description>Whether the contract was a turnkey/composite contract or an independent consultancy: the tribunal examined the consortium agreement, scope of work and obligations showing integrated obligations (design, engineering, supervision, performance guarantees, post-commissioning) forming part of a single project to set up a sinter plant. Because the appellant&#039;s activities were interdependent and fell within the turnkey project specifications, they were part of a composite/turnkey contract - allowed. Whether the services amounted solely to &quot;consulting engineer&quot; services for service tax: the record showed substantial consideration for diverse activities without clear segregation as pure consulting; the services were integral to the turnkey execution and not limited to consulting engineer services, so no sole liability as consulting engineer - allowed.</description>
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