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2018 (6) TMI 199 - AT - Service TaxConsulting Engineer Service - Body Corporate - non/short-payment of service tax - It has been alleged that the appellants have failed to pay service tax in terms of Section 68 at the rates specified under Section 66 of the Finance Act, 1994 within the time specified under Rule 6 of the Service Tax Rules, 1994 - whether the appellants being a body corporate are liable to pay duty as Chartered Engineer prior to the period 1.5.2006? - Held that:- The definition of “Consulting Engineering Service” has been changed w.e.f. 1.5.2006. Prior to this date, the definition of ‘Consulting Engineer’ means any professionally qualified engineer or 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. With effect from 1.5.2006, “Consulting Engineer” means any professionally qualified engineer or an engineering 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. The appellants being a body corporate are liable to pay service tax as a ‘Consulting Engineer’ only post 30.4.2006 whereas the demand pertains to the period 2000-01 and 2001-02. Maintainability of Question of law being raised at the appellate stage - Held that:- The appellants are within their rights to raise their issue - also, the question of law being remanded back the case to the original adjudicating authority at this juncture would not serve any purpose other than prolonging the litigation on a squarely settled matter - Question of Law is maintained. Appeal allowed - decided in favor of appellant.
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