Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Service Tax – Works Contract |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Service Tax – Works Contract – Respondent-assessee company was engaged in manufacture of mechanical, engineering and electrical goods falling under Chapters 84 and 85 of Central Excise Tariff Act – In respect of certain buyers, the assessee merely sold their products – In respect of certain buyers, at their request, the assessee had undertaken, at the customer's site, certain activities like construction, civil works including installation, erection and commissioning of machinery to specific requirements of the customers – They collected amounts billed variedly as charges towards erection, testing and calibrations, installation and commissioning, construction activities etc. – In respect of some other buyers, they procured some accessories and miscellaneous goods from other manufacturers or open market and in such cases collected the price from their customers for supply of the said bought out items – Whether assessee-company could be said to be rendering of services of the nature of “advice”, “consultancy” or “technical assistance” while executing works contract and therefore can be said to be providing services of consulting engineer and thus liable to pay service tax – Held: The various services rendered by the assessee like erection/installation/commissioning of goods at customers’ site and incidental services of drawing, design etc., cannot be said to be services rendered by the assessee as a consulting engineer – The contract can be said to be ‘works contract’ – Therefore, assessee-company not liable to pay service tax – Central Excise Tariff Act, 1985 – Chapters 84 and 85. |
Judge | Hon'ble Mr. Justice M.R. Shah |
Neutral Citation | 2022 INSC 857 |
Petitioner | Commissioner Of Customs And Central Excise Vadodara |
Respondent | M/s Jyoti Limited And Ors. |
SCR | [2022] 7 S.C.R. 534 |
Judgement Date | 2022-08-24 |
Case Number | 4721 |
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