2018 (7) TMI 1286

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....yal, C.A. for the Respondent (s) ORDER Per Shri Bijay Kumar : Revenue is in appeal against the impugned order passed by the ld.Commissioner (Appeals), wherein he has set aside the order passed by the lower adjudicating authority and allowed the appeal of the respondent-assessee. In the impugned order, the ld.Commissioner (Appeals) held that the activities undertaken by the respondentassessee ca....

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....ction 65 (31) of the Finance Act, 1994, which are as follows : "Section 65. Definitions :- .......................................... (31) "Consulting Engineer" means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering." From t....

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....the same. Representations have been received that in respect of such turnkey contracts for carrying out construction activities, the designing and drawing work is a service provided to themselves in the course of the construction activity and there is therefore, no question of charging any service tax on this amount." 4. Further, he has relied upon the decision of the Hon'ble Delhi High Court in ....