https://www.taxtmi.com/caselaws?id=451138 CESTAT Kolkata ruled that the appellant's role as executing agency for residential complex construction in Bihar constituted Consulting Engineer Service, not Construction of Complex Service, as they provided expertise and supervision rather than actual construction work performed by contractors. The tribunal set aside service tax demand under construction category and confirmed appellant's correct payment on 8.5% agency fees. CENVAT credit on architectural consultancy services was upheld as valid input service essential for consulting engineer work per MOU requirements. However, differential service tax calculation of Rs.29,31,401 was remanded to adjudicating authority for proper determination with appellant's opportunity to explain differences. Appeal partly allowed, partly remanded. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 06:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451138 CESTAT Kolkata ruled that the appellant's role as executing agency for residential complex construction in Bihar constituted Consulting Engineer Service, not Construction of Complex Service, as they provided expertise and supervision rather than actual construction work performed by contractors. The tribunal set aside service tax demand under construction category and confirmed appellant's correct payment on 8.5% agency fees. CENVAT credit on architectural consultancy services was upheld as valid input service essential for consulting engineer work per MOU requirements. However, differential service tax calculation of Rs.29,31,401 was remanded to adjudicating authority for proper determination with appellant's opportunity to explain differences. Appeal partly allowed, partly remanded. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451138