Log in Register

Login to your account

Username *
Password *
Remember Me

Create an account

Fields marked with an asterisk (*) are required.
Name *
Username *
Password *
Verify password *
Email *
Verify email *
Captcha *
View more blog entries

Consult Construction

Consult Us For Construction

Service Tax Demand under Erection, Commissioning and Engineer Services

Posted by on in Service Tax
  • Font size: Larger Smaller
  • Hits: 2106
  • Subscribe to this entry
  • Print
  • Report this post


Service Tax – Demand under erection, commissioning or installation service and consulting engineer service – Purchase order for design, engineering, supply and supervision of erection and commissioning of limestone crushing plant - The appellant contended that transaction is essentially a supply order for the stone crushing plant and it did not provide erection, commissioning or installation service and only provided supervision of erection and commissioning – HELD - Even if it is held that there was a service component in the form of supervision of erection and commissioning of the plant supplied, the said service was manifestly rendered free of cost and thus no service tax liability can arise in this case as the value of the goods supplied cannot be included in the assessable value even as per Notification No. 12/2003-ST as no Cenvat credit has been taken by the appellant in respect of such goods – supervision of erection and commissioning has to be treated as part of sale and such supervision is only incidental to the sale, additionally in the present case there has been no charge for such supervision - the impugned service tax demand is set aside and appeal allowed

Rate this blog entry:
Trackback URL for this blog entry.


  • No comments made yet. Be the first to submit a comment

Leave your comment

Guest Tuesday, 25 September 2018

Like us on facebook

Twitter Feed

ConsultC Webcast on RERA and GST affecting Real Estate. My session on GST starts after 110 min https://t.co/JZH4AfK9HC https://t.co/JZH4AfK9HC
ConsultC Request friends to support the cause and attend the event. Link to Donate - https://t.co/aobXWS4dYS Link to get do… https://t.co/Rou4qE2KRv


304, Super Plaza, Sandesh Press Road, Vastrapur, Ahmedabad
+91 - 079 - 40032950
This email address is being protected from spambots. You need JavaScript enabled to view it.

markerFind on Google Maps

Who we are

We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.