https://www.taxtmi.com/caselaws?id=288112 The Court held that the term "consulting engineer" under the Finance Act included individuals, firms, and companies providing engineering-related services. It ruled that any entity offering services as a consulting engineer, irrespective of its legal structure, was liable for service tax. The judgment emphasized a broad interpretation of legislative intent and statutory provisions, dismissing the petitioner's claim for exemption based on the entity's legal status. The Court concluded that the petitioner was not exempt and must pay service tax for the services provided as a consulting engineer. en-us Mon, 15 Oct 2001 00:00:00 +0530 Wed, 20 May 2020 16:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288112 The Court held that the term "consulting engineer" under the Finance Act included individuals, firms, and companies providing engineering-related services. It ruled that any entity offering services as a consulting engineer, irrespective of its legal structure, was liable for service tax. The judgment emphasized a broad interpretation of legislative intent and statutory provisions, dismissing the petitioner's claim for exemption based on the entity's legal status. The Court concluded that the petitioner was not exempt and must pay service tax for the services provided as a consulting engineer. Case-Laws Service Tax Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288112