https://www.taxtmi.com/caselaws?id=680 A non-engineering commercial entity that merely employed engineers or occasionally rendered technical advice was not a consulting engineer for service tax purposes. The taxing definition was confined to a professionally qualified engineer or an engineering firm, and the entity's character had to be judged by its ordinary business identity rather than by incidental consultancy receipts. On that construction, the service tax demand was not sustainable, and the related penalty challenge failed consequentially. en-us Mon, 03 Jul 2006 00:00:00 +0530 Fri, 28 Feb 2014 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=680 A non-engineering commercial entity that merely employed engineers or occasionally rendered technical advice was not a consulting engineer for service tax purposes. The taxing definition was confined to a professionally qualified engineer or an engineering firm, and the entity's character had to be judged by its ordinary business identity rather than by incidental consultancy receipts. On that construction, the service tax demand was not sustainable, and the related penalty challenge failed consequentially. Case-Laws Service Tax Mon, 03 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=680