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2016 (11) TMI 1447 - CESTAT NEW DELHIConsulting engineer’s services - appellant provided technical assistance for preparation of detailed project reports for water shed development and received payments against such services provided by it - Held that: - Professionally qualified engineer or any other firm, who renders any advice, consultancy or technical assistance in one or more disciplines of engineering, falls under the purview of the definition of “consulting engineer”, contained in Section 65(31) ibid - Since the word “or” is finding place in the definition between ‘professionally qualified engineer’ and ‘engineering firm’ and the appellant being an engineering firm, is falling under the purview of the said taxable service for the purpose of payment of service tax - demand upheld. Penalty - Held that: - appellant was under the bona fide belief that only services provided by a professionally qualified engineer should attract payment of service tax - penalties set aside by invoking section 80. Appeal allowed - decided partly in favor of appellant.
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