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2013 (5) TMI 336 - HC - Service TaxDefinition of ‘Consulting Engineer’ as per Section 65(31) of the Finance Act, 1994 - whether includes a ‘company’ or not as applicable to the period 1997-2001 - Held that:- The words “an engineering firm” appearing in the above definition, were substituted by the Finance Act, 2006 with effect from 01.05.2006 with the words “any body corporate or any other firm”. It is, therefore, clear that the expression “any body corporate” was introduced with effect from 01.05.2006. But, in the present case, the relevant period is 1997- 2001. At that point of time, the expression “any body corporate” was not included in the said definition of ‘consulting engineer’. The Karnataka High Court [2010 (4) TMI 344 - KARNATAKA HIGH 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 01.05.2006), did not include “a private limited company or any other body corporate” - no substantial question of law arises for consideration.
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