TMI Blog2014 (12) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2010 (4) TMI 344 - KARNATAKA HIGH COURT] - Decided in favour of assessee. - ST/157/2005-Mum - Final Order No. A/934/2013-WZB/C-I(CSTB) - Dated:- 2-4-2013 - Shri S.S. Kang, Vice-President and S.K. Gaule, Member (T) Shri Archit Agarwal, Chartered Accountant, for the Appellant. Ms. D.M. Durando, Deputy Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The appellants filed this appeal against the impugned order passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods. The appellants had recovered certain amounts from their clients during the period in dispute towards services rendered by them as consulting engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more disciplines of engineering. The contention is that the period in dispute is prior to 1-5-2006. The appellant relied upon the decision of the Hon ble Karnataka High Court in the case of CST, Bangalore v. Turbotech Precision Engineering Pvt. Ltd. reported in 2010 (18) S.T.R. 545 (Kar.), where the Hon ble High Court held that prior to amendment to definition of consulting engineer with effect from 1-5-2006, the services rendered by a company are not covered under the definition of consulting engineer service . In view of this decision, the contention is that the demand is not sustainable. 6. The Revenue relied upon the findings of the lower authority and submitted that as per the agreement, the appellant provided consulting engin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essionally qualified engineer of any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of engineering. 8. From the combined reading of the definition of Consulting Engineer prior to 2006 and after 2006, it is clear to the Court that the service rendered by the Company had not been included under the definition of consulting engineer prior to 2006 as it stood under Section 65(13). As a matter of fact, this Court has decided the said point in CEA 12/2007 on 1st April, 2010 stating that prior to the Amendment Act, 2006, the Companies were not included under the definition of consulting engineer. When we have take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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