https://www.taxtmi.com/highlights?id=100871 Composite EPC/turnkey public utility construction contracts for Government agencies were held not to be Consulting Engineer's service because the agreements showed complete construction, procurement, labour, commissioning, quality and maintenance obligations, with the fee representing only the contractor's profit margin. The Revenue could not vivisect the contract and tax only the fee component under that head, so the demand failed on classification. The extended period was also inapplicable because the projects were treated as exempt public utility works, the assessee acted under bona fide belief, and there was no specific evidence of wilful suppression or intent to evade. en-us Thu, 18 Jun 2026 08:45:42 +0530 Thu, 18 Jun 2026 08:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100871 Composite EPC/turnkey public utility construction contracts for Government agencies were held not to be Consulting Engineer's service because the agreements showed complete construction, procurement, labour, commissioning, quality and maintenance obligations, with the fee representing only the contractor's profit margin. The Revenue could not vivisect the contract and tax only the fee component under that head, so the demand failed on classification. The extended period was also inapplicable because the projects were treated as exempt public utility works, the assessee acted under bona fide belief, and there was no specific evidence of wilful suppression or intent to evade. Highlights Service Tax Thu, 18 Jun 2026 08:45:42 +0530 https://www.taxtmi.com/highlights?id=100871