2018 (7) TMI 1286

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.... for the Revenue (s) Shri S. K. Goyal, 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 activit....

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....e definition of the "Consulting Engineer" in Section 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 clien....

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....ovided by a "consulting engineer" and levying service on 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 r....

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....gh Court has also taken the view that the expression 'consulting engineer' as it appeared in Section 65(31) of the Finance Act, 1994, at the relevant time (i.e. prior to 1-5- 2006), did not include "a private limited company or any other body corporate". 5. After considering the entire facts and circumstances of the case, we are of the view that the service tax under "Consulting Engineer" is on....