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2013 (1) TMI 348 - HC - Service TaxServices of a Valuer - Ambit and scope of Consulting engineer services under service tax - Service provided to a client - held that:- for the purpose of falling within the ambit of "consulting engineer", a person should provide advice, consultancy or technical assistance in any one or more disciplines of engineering. From the above discussion, it is apparent that the services rendered by a valuer, whether it be by an engineer or any other person, is not in relation to advice, consultancy or technical assistance in any one or more disciplines of engineering. In the circumstances, the said services would not fall within the ambit of "consulting engineer" as defined under Section 65(31)/65(48) of the Finance Act, 1994. The services rendered by the petitioners as valuers would not fall within the ambit of services rendered by a "consulting engineer" as defined under the Finance Act, 1994. The respondents are, accordingly, restrained from levying service tax in respect of services provided by the petitioners as valuer to a client/any person as taxable service liable for payment of service tax as "consulting engineer".
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