https://www.taxtmi.com/caselaws?id=211317 A private limited company was held outside the pre-1.5.2006 definition of Consulting Engineer Service because that definition covered only professionally qualified engineers or engineering firms rendering engineering advice, consultancy or technical assistance. The later amendment expanding the scope to body corporates and other firms was treated as prospective, so it did not apply to the disputed period. On that basis, service tax liability as a Consulting Engineer was not attracted for the period in question, and the demand, interest and penalties were set aside with consequential relief. en-us Wed, 13 Jul 2011 00:00:00 +0530 Sat, 02 Jun 2012 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211317 A private limited company was held outside the pre-1.5.2006 definition of Consulting Engineer Service because that definition covered only professionally qualified engineers or engineering firms rendering engineering advice, consultancy or technical assistance. The later amendment expanding the scope to body corporates and other firms was treated as prospective, so it did not apply to the disputed period. On that basis, service tax liability as a Consulting Engineer was not attracted for the period in question, and the demand, interest and penalties were set aside with consequential relief. Case-Laws Service Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211317