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2018 (7) TMI 617 - AT - Service TaxInterpretation of Statute - scope of Consulting Engineer Service - agreements with the Bihar State Electricity Board for providing consultancy services in connection with implementation of rural electrification in Bihar - levy of tax made applicable to “Any Body Corporate or Any other Firm” - disputed period is 15.12.2003 to 02.09.2004. Whether the service tax liability under the category of “Consulting Engineer” will be applicable to the appellant for the period prior to the amendment in the said definition w.e.f. 01.05.2006? Held that:- Hon’ble Karnataka High Court in the case of Tata Consultancy Services [2004 (7) TMI 664 - KARNATAKA HIGH COURT] as well as the Hon’ble Calcutta High Court in the case of M.N.Dastur and Co. Ltd [2005 (2) TMI 11 - HIGH COURT (CALCUTTA)] have discussed the precise issue in length and have concluded that the definition of “Consulting Engineer” for the period prior to subject amendment w.e.f. 01.05.2006 will cover within its ambit, “Company as much as individual” - the definition of “Consulting Engineer” will include the appellant for the period prior to 01.05.2006 also and hence during the disputed period appellant will be liable to payment of service tax. Penalty - Held that:- The appellant is a Government of India Undertaking and it cannot be said that the non-payment of service tax was on account of willful misstatement or suppression on the part of the appellant - penalty not warranted. Appeal allowed in part.
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