https://www.taxtmi.com/caselaws?id=365430 Amounts received and spent by an implementing agency for government projects were held not includible in taxable value where the agency acted as a pure agent, retained only agreed administrative charges, and routed the balance for project execution through vendors. The activity was treated as advisory and assisting in nature, not as Consulting Engineer Services or erection, commissioning or installation services, so taxation on the gross project funds was unsustainable under section 67 read with Rule 5. The extended period of limitation was also held unavailable because the assessee was registered, filed returns, maintained books, and the record did not show suppression or intent to evade. en-us Thu, 16 Aug 2018 00:00:00 +0530 Tue, 30 Apr 2019 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365430 Amounts received and spent by an implementing agency for government projects were held not includible in taxable value where the agency acted as a pure agent, retained only agreed administrative charges, and routed the balance for project execution through vendors. The activity was treated as advisory and assisting in nature, not as Consulting Engineer Services or erection, commissioning or installation services, so taxation on the gross project funds was unsustainable under section 67 read with Rule 5. The extended period of limitation was also held unavailable because the assessee was registered, filed returns, maintained books, and the record did not show suppression or intent to evade. Case-Laws Service Tax Thu, 16 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365430