Erection / Installation work supervision by Consulting Engineer is taxable service

Assessee’s grievance is that it was a mere supervisor and not a “Consulting Engineer” who supervised the erection and commissioning of the mills. Inviting attention to page 91 of appeal folder, it is the submission of the appellant that one supplier namely Lakshmi Machine Works Ltd. have supplied the machinery to their clients Sri Balambika Textile Mills (P) Ltd. stating that installation would require erectioning. Further to explain the activity carried out, appellant says that invoices at pages 94 to 97 gives an impression that appellant only erected and erection and commis...