https://www.taxtmi.com/caselaws?id=798162 Composite engineering assignments are classified by their specific description and essential character under section 65A, rather than by inspection-related components that are ancillary to the overall engineering engagement. Drawing assistance, technical clarification, product development, rectification, material specifications and quality coordination support classification as engineering services rather than Technical Inspection and Certification Service. Services supplied to an overseas contractual recipient for convertible foreign exchange qualify as exports where the recipient is abroad and the Department cannot establish domestic use or that physical availability of goods was necessary. Prior disclosure of the arrangement prevents extended limitation based on wilful suppression; consequential tax, interest and penalties do not survive without sustainable liability. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798162 Composite engineering assignments are classified by their specific description and essential character under section 65A, rather than by inspection-related components that are ancillary to the overall engineering engagement. Drawing assistance, technical clarification, product development, rectification, material specifications and quality coordination support classification as engineering services rather than Technical Inspection and Certification Service. Services supplied to an overseas contractual recipient for convertible foreign exchange qualify as exports where the recipient is abroad and the Department cannot establish domestic use or that physical availability of goods was necessary. Prior disclosure of the arrangement prevents extended limitation based on wilful suppression; consequential tax, interest and penalties do not survive without sustainable liability. Case-Laws Service Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798162