Supreme Court of India · 2021-03-02
Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax
- Citation / case number
- AIRONLINE 2021 SC 102
- Court
- Supreme Court of India
- Petitioner
- Engineering Analysis Centre Of ...
- Respondent
- The Commissioner Of Income Tax
- Author
- R.F. Nariman
- Bench
- B.R. Gavai, Hemant Gupta, R. F. Nariman
Judgment text excerpt
The Supreme Court ruled on the applicability of the Goods and Services Tax (GST) on services provided by the engineering sector. The court clarified that the services rendered by the appellant fell under the category of 'taxable services' and were subject to GST. The decision emphasized the importance of proper classification of services for tax purposes, ultimately upholding the tax liability imposed by the Commissioner of Income Tax.