CONSTRUCTION ENGINEER SERVICE
The High Court of Kerala at Ernakulam while deciding the C.E.A. Nos. 10 and 12 of 2008, on 06/04/2009, in re : TRANSFORMERS & ELECTRICALS KERALA vs COMMISSIONER OF CENTRAL EXCISE held that the appeals are against the orders of the Tribunal upholding levy of Service Tax on Engineering and other services rendered by the respondent under the charging entry CONSULTING ENGINEERS SERVICE. Respondent is engaged in manufacture and installation and commissioning of transformers. The contract is obviously a divisiable one, one for manufacture of the product and the other for rendering services in the form of installation and commissioning. We are of the view that Tribunal rightly came to the conclusion that the design and engineering services received answer the description of fee for rendering services as Consultng Engineers. We therefore dismiss the appeals.
[for full text of the judgement, please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_ker_cea_10_12]
HIGH COURT JUDGEMENT
VENKATRAMAN RAGGHUPATHY, Web admin.
