2014 (7) TMI 498

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....pondent : Shri Yogendra Aldak,  Adv. JUDGEMENT Per Justice G. Raghuram: Revenue has preferred this appeal against the order passed by the Commissioner (Appeals), Customs and Central Excise, Jaipur dated 18.5.2007 whereby the appellate authority allowed the appeal preferred by the respondent/assessee. 2. The Joint Commissioner, Central Excise, Jaipur I passed the adjudication order....

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.... India and this consideration falls outside the ambit of 'consulting engineer' service. Another contention of the assessee was that amounts received by way of reimbursement of expenses for providing the 'consulting engineer' service are liable to be excluded i.e. an amount of Rs. 90,03799/-. The third defence was that Rs. 1,24,35,805/- was the service tax liability i.e. remittable by the principal....

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....cope of 'consulting engineer' service, defined in Section 65(31) read with Section 65(105)(g); (b) since the assessee had provided service as an associate consultant to principal consultants, a service provided not to a client but to another consultant, the activity falls outside the specified taxable service and is not liable to tax as 'consulting engineer' service. The Appellate authority also d....

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.... effect from 1.5.2006, Section 65(31) was amended to bring within the ambit of the definition of 'consulting engineer', 'anybody corporate'. Prior to 1.5.2006, consulting engineer is defined to mean 'any professionally qualified engineer or any other firm who either directly or indirectly renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines o....