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Case Law Details

Case Name : CST Vs Turbo tech Precision Engineering Pvt. Ltd.
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts
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Where the assessee company executed a works contract of design, development, commissioning etc., of an oil free compressor system for its client during the period 1997–2001 it was held that the assessee is not liable under ‘consulting engineering services’ –

(i) since services rendered by ‘companies’ were not liable prior to 1.5.2006 under this category;

(ii) since the assessee company’s service fall under works contract services which was brought into the ambit of service tax only w.e.f. 1.6.2007.

CASE LAWS DETAILS :- CST Vs Turbo tech Precision Engineering Pvt. Ltd. (2010) 18 STR.545 (Kar)

JUDGEMENT

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