https://www.taxtmi.com/caselaws?id=77320 HC held that the assessee's services during the relevant period did not fall within the pre-2006 definition of "consulting engineer," so service tax cannot be imposed on that basis. Although the contract was found to be a works contract under Section 65(105)(zzzza) explanations, the statutory charging provisions took effect only from 1-6-2007 while the contract ran from 1997-2001; accordingly the revenue could not demand service tax, interest or penalty. Appeal dismissed in favour of the assessee. en-us Thu, 15 Apr 2010 00:00:00 +0530 Tue, 18 Nov 2025 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77320 HC held that the assessee's services during the relevant period did not fall within the pre-2006 definition of "consulting engineer," so service tax cannot be imposed on that basis. Although the contract was found to be a works contract under Section 65(105)(zzzza) explanations, the statutory charging provisions took effect only from 1-6-2007 while the contract ran from 1997-2001; accordingly the revenue could not demand service tax, interest or penalty. Appeal dismissed in favour of the assessee. Case-Laws Service Tax Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77320