Third Party inspections and certifications — Liability to Service Tax — Clarifications

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....out by certifying agencies in respect of marine as well as non-marine equipments, can be considered as a service provided by a "consulting engineer" or not. 3. This matter was also raised by two service providers before the Mumbai High Court, in Writ Petition No. 1436/2000. The petition was disposed of by the Hon'ble Court on 11-9-2001 with directions to the Board to issue a Section 37B Order in the matter for ensuring uniformity. 4. The two service providers were heard in the matter on 4th January, 2002. Views of the field formations were also procured. Some of the types of inspection and certification work carried out by the said two service providers relate to :- 1. MARINE (i) New Construction (ii) Periodical Surveys (iii) Marin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lation, such as Takeover Regulations of SEBI, and do not provide any advice or consultancy but merely verify and submit a report to the concerned authorities, in connection with merger and acquisition transaction, are not treated as Management Consultants…………….….". The definition of "Management Consultant" also uses the words 'consultancy, advice or technical assistance'. 9. Certificates given under authority of any statute/international protocol /code /convention, cannot be considered to be a consultancy job. It is then to be examined whether this activity can come under the purview of advice or technical assistance. An advice is generally understood to be optional in nature and has no statutory f....