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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.

Engineering Analysis Centre Of ... vs The Commissioner Of Income Tax · Niyam