https://www.taxtmi.com/caselaws?id=424969 The court held that the definition of "Consulting Engineer" under Section 65(31) of the Finance Act, 1994, included "body corporates" before the 2005 amendment. The respondent, a Chinese government company, was found liable to pay service tax for services provided. The decision overturned the CESTAT ruling and remanded the case for further review. The court emphasized interpreting tax statutes in line with legislative intent to avoid absurd outcomes. Precedents and circulars supported including companies in the definition of "Consulting Engineer," ensuring uniform treatment for entities providing similar services. en-us Mon, 11 Jul 2022 00:00:00 +0530 Mon, 14 Nov 2022 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424969 The court held that the definition of "Consulting Engineer" under Section 65(31) of the Finance Act, 1994, included "body corporates" before the 2005 amendment. The respondent, a Chinese government company, was found liable to pay service tax for services provided. The decision overturned the CESTAT ruling and remanded the case for further review. The court emphasized interpreting tax statutes in line with legislative intent to avoid absurd outcomes. Precedents and circulars supported including companies in the definition of "Consulting Engineer," ensuring uniform treatment for entities providing similar services. Case-Laws Service Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424969