Court Rules Manufacturing Firm Not a Consulting Engineer; Composite Contract Cannot Be Split for Service Value.

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....Consulting Engineering Service or not - The Appellant is not a consulting engineer firm. They are a manufacturing firm and whenever physical execution of erection and commissioning is sought along with supply of their own manufactured goods, they assist the buyer in procurement of bought out items - A composite contract cannot be bifurcated to artificially arrive at the service value - Demand set aside - AT....