2004 (11) TMI 8

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....f penalty of Rs. 61,578/- under Section 78 of Finance Act, 1994 and the ground that the services of valuation of property provided by the appellant falls within the scope of "Consulting Engineer" services defined under Section 65 of the Finance Act, 1994. He has also ordered to recover the interest at the appropriate rate under Section 75 of Finance Act, 1994. 2. The appellants in their Appeal Memorandum as well as during the course of personal hearing accorded to them on 18-11-04 and attended by Shri S.D. Gohil, Advocate inter alia stated that the appellant is architect and not covered by the definition of Consulting Engineer. The Board has clarified the matter vide letter No. 350/128/97-TRU. Admittedly, he is carrying out the activity of....

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....ssionally qualified Engineer. (ii) Alternatively, the person can be an Engineering firm. (iii) In either case, the person must be rendering any advice, consultancy or technical assistance. (iv) The service must be rendered to a client. (v) The service must relate to one or more discipline of Engineering. (vi) The services can be rendered directly or indirectly and in any manner. From the above, it is clear that the basic requirement of the definition of the Consulting Engineer is that the person should be a professionally qualified Engineer or Engineering Firm. 7. In this case, it is an admitted fact that the appellant company is Proprietary concern and proprietor Shri Chandravadan Parikh holding degree of B. Arch. Thus, Shri Parikh ....