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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Consulting engineer service taxable where engineering advice or technical assistance is provided; includes self-employed engineers.</h1> Consulting engineer services are taxable where any professionally qualified engineer, firm or body corporate renders advice, consultancy or technical assistance in one or more engineering disciplines. The provider is the consulting engineer; recipients can be any person. Administrative guidance treats self employed professionally qualified engineers as consulting engineers, and a departmental circular withdraws earlier technical clarifications on scope and related service tax matters.

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