Topic

Vivisection of Contracts

1 articleLatest June 2026
Works Contract Exemption | Turnkey Construction Not Taxable as Consulting Engineer Service: CESTAT Kolkata
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Works Contract Exemption | Turnkey Construction Not Taxable as Consulting Engineer Service: CESTAT Kolkata

CESTAT Kolkata rules that turnkey construction contracts cannot be reclassified as consulting engineer services for service tax purposes, affirming their exemption under Notification No. 25/2012-ST. This clarifies the scope of composite transactions in infrastructure projects and bars extended-period demands absent suppression, protecting PSUs and contractors from misapplied tax liabilities.