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2014 (7) TMI 498 - AT - Service TaxConsulting engineer service - scope of taxable service - levy on body corporate - Held that:- since the assessee is a company registered under the provisions of Companies Act, 1956, it falls outside the purview of the definition of ‘consulting engineer’ in Section 65(31) , as the provisions stood during the relevant period 2001-03. It requires to be noticed that with effect from 1.5.2006, Section 65(31) was amended to bring within the ambit of the definition of ‘consulting engineer‘, ‘anybody corporate’. Prior to 1.5.2006, consulting engineer is defined to mean ‘any professionally qualified engineer or any other firm who either directly or indirectly renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. It is only with effect from 1.5.2006 that a body corporate comes within the ambit of ‘consulting engineer’ service in Section 65(31). - therefore, respondent/assessee falls outside the purview of the definition ‘consulting engineer’, since it is a company registered under the Companies Act,1956, and the relevant period is 2001-03, prior to 1.5.2006 - Following decision of C.S.T., Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. [2010 (4) TMI 344 - KARNATAKA HIGH COURT] and C.C.E.& Service Tax vs. Simplex Infrastructure & Foundry Works [2013 (5) TMI 336 - DELHI HIGH COURT] - Decided against Revenue.
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