https://www.taxtmi.com/caselaws?id=754850 The CESTAT Ahmedabad held that appellant's turnkey contract services should be classified as Consulting Engineering Services rather than Works Contract Services. The appellant, a government body, acted merely as an advisory agent for the project authority, receiving only 5% charges for consulting services without any separate consideration. The tribunal found no transfer of property from appellant to project authority, as evidenced by balance sheets and VAT returns showing no sales related to works contracts. The appellant facilitated payments to contractors as an authorized agent within contractual obligations. Since property transfer is essential for works contract classification and was absent here, the contract was properly classified as taxable under Consulting Engineering Services. The impugned order was set aside and appeal allowed. en-us Mon, 01 Jul 2024 00:00:00 +0530 Mon, 01 Jul 2024 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754850 The CESTAT Ahmedabad held that appellant's turnkey contract services should be classified as Consulting Engineering Services rather than Works Contract Services. The appellant, a government body, acted merely as an advisory agent for the project authority, receiving only 5% charges for consulting services without any separate consideration. The tribunal found no transfer of property from appellant to project authority, as evidenced by balance sheets and VAT returns showing no sales related to works contracts. The appellant facilitated payments to contractors as an authorized agent within contractual obligations. Since property transfer is essential for works contract classification and was absent here, the contract was properly classified as taxable under Consulting Engineering Services. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754850