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2015 (9) TMI 737 - AT - Service TaxConsulting Engineer service - assistance in finalising the kind of a ship - whether the services rendered by the appellant to Union Territory of Lakshadweep during the period 26/02/1999 to 26/01/2004 would amount to services rendered by a consulting engineer - Held that:- Appellant had been engaged by the Union Territory for finalising vessels/ships for movement of men and material from the island to mainland, overseeing of the progress of construction of the vessel and also undertook the tests that require to be done on the various machinery parts of the ship. - The appellant herein is not a consulting engineer. They are experts in the shipping business and were called upon by the Union territory of Lakshadweep to assist them in finalising the kind of a ship that may be required for movement of men and material from island to mainland. Secondly, a similar issue, as to whether a private limited company registered under the Companies Act gets covered under the definition of 'consulting engineer' during the period in question was decided by the Hon'ble High Court of Delhi in the case of Simplex Infrastructure and Foundry Works(2013 (5) TMI 336 - DELHI HIGH COURT) - the impugned order which upholds the service tax liability with interest and penalties imposed is unsustainable and liable to be set aside - Decided in favour of assessee.
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