dated 12-8-1987 wherein the details of the design and engineering charges charged for these years had been given.
9. The Collector, Central Excise ... dated 12th August, 1987 wherein the details of the design and engineering Charges charged by these divisions for the years
were not design and engineering;
(3) The design and engineering charges paid to DML referred to the design and engineering of the plant in India ... included the charges for engineering and designing done by them, wherever engineering and designing was necessary; and
(5) The prices charged to the appellant
following category.
Feasibility study
Pre-designed services/project report
Basic design engineering
Detailed engineering
Procurement
Construction supervision and project management
Supervision of commissioning and initial ... designing, and engineering etc are raised, turn-key project contract is divisible and bills in respect of designing and engineering can be charged
onshore services.
IV. Income from Design & Engineering services
13 ITA No. 5787/Del/2013
POSCO Engineering & Construction
Company Ltd.
I. INCOME FROM OFFSHORE ... sale
23 ITA No. 5787/Del/2013
POSCO Engineering & Construction
Company Ltd.
price so charged is required to be split towards the price
Canada and have further erred in
holding that the cross charge of Engineering expenses
incurred by ATI Canada on behalf of the Appellant and
reimbursement ... payments made by the
Appellant to ATI Canada towards cross charge of Engineering
services was Scotronics and thus the provisions of section
194J
expenses are incurred towards the
taxable services of Engineering
Consulting Services. All payments made
towards the Engineering
Consulting Service are liable to service
tax under ... paid by them towards the engineering services provided
by their headquarters to the Ruwais Project, under reverse charge
mechanism as per the provisions Section
Alkapuri branch, Vadodara. The amount was transferred through an account of Prarthana Engg. (CA No.1272), Vijaya Bank, Alkapuri branch ... money received from SSRCL . Thus, it is seen that Prarthana Engineering charged Rs. 6,25,000 (Rs. 2,55,95,000 minus
ordinary profits
wherein the assessee explained that the hourly rates charged by the Engineering
Centre to Eaton Corporation had remained unchanged during the tenure ... complexity of the services provided and where the Engineering centres hourly rates
being charged to Eaton Corporation have been accepted as being at Arms Length
interest
6 Ashok Shukla Outside 1 45,15,000
was charged,
Champion Engg Advance was given tor construction of office as per the
7 Outside ... Ambika Vijhar 45,09,262
Outside Era Engg, on which regular interest is charged.
The interest was charged up to 2007- 08. and not being
interest
6 Ashok Shukla Outside 1 45,15,000
was charged,
Champion Engg Advance was given tor construction of office as per the
7 Outside ... Ambika Vijhar 45,09,262
Outside Era Engg, on which regular interest is charged.
The interest was charged up to 2007- 08. and not being
