https://www.taxtmi.com/caselaws?id=254156 Before the 1-5-2006 amendment, the definition of consulting engineer covered a professionally qualified engineer or engineering firm, but not a body corporate, so a company was outside the taxable category for the relevant period. Services rendered by a sub-contractor to a prime consultant were also not treated as consulting engineer service liable to tax, because the service was attracted where work was rendered directly to the client. On those points, the tax demand and penalties were unsustainable, and the assessee succeeded. en-us Tue, 02 Apr 2013 00:00:00 +0530 Sat, 13 Dec 2014 13:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254156 Before the 1-5-2006 amendment, the definition of consulting engineer covered a professionally qualified engineer or engineering firm, but not a body corporate, so a company was outside the taxable category for the relevant period. Services rendered by a sub-contractor to a prime consultant were also not treated as consulting engineer service liable to tax, because the service was attracted where work was rendered directly to the client. On those points, the tax demand and penalties were unsustainable, and the assessee succeeded. Case-Laws Service Tax Tue, 02 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254156