TMI Blog2011 (7) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd (2010 -TMI - 77320 - KARNATAKA HIGH COURT), after taking into consideration the amendment made vide Finance Act 2006, held in two decisions that prior to 1.5.06, limited companies were not under the scope of Consulting Engineer Service - Appeal is allowed - ST/418/2007 with CO/268/07 - - - Dated:- 13-7-2011 - Mr S.S. Kang, Mr.Mathew John, JJ. Appeared for the Appellant : Shri L.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plines of Engineering'. The contention is that the definition of Consulting Engineer was amended w.e.f. 1.5.06 and thereafter 'Consulting Engineer' means 'any professionally qualified Engineer or any body corporate or any other firm who either directly or indirectly renders any advice.' 4. The contention of appellant is that during the period in dispute, it is only professional qualified Enginee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Karnataka High Court in the case of Tata Consultancy Services Vs Union of India reported in 2001 (130) ELT 726 to submit that the contention of the Appellant that incorporated companies are excluded from the scope of 'Consulting Engineer' prior to 1.5.06 was not accepted by the Hon'ble High Court. 6. We find that the Revenue has relied upon the decision of Hon'ble Karnataka High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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