https://www.taxtmi.com/caselaws?id=611 The text clarifies that the term "engineering firm" in the Finance Act, 1994 must be read in its ordinary, popular sense within the statute's scheme and charging and liability provisions, and therefore encompasses companies providing engineering consultancy; excluding companies would create an irrational differentia and an absurd tax exemption. The clarification also upholds related administrative circulars as within delegated legislative parameters and valid, ensuring identical engineering consultancy services are taxable regardless of provider form. en-us Mon, 28 Feb 2005 00:00:00 +0530 Fri, 28 Feb 2014 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=611 The text clarifies that the term "engineering firm" in the Finance Act, 1994 must be read in its ordinary, popular sense within the statute's scheme and charging and liability provisions, and therefore encompasses companies providing engineering consultancy; excluding companies would create an irrational differentia and an absurd tax exemption. The clarification also upholds related administrative circulars as within delegated legislative parameters and valid, ensuring identical engineering consultancy services are taxable regardless of provider form. Case-Laws Service Tax Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=611