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2013 (11) TMI 404 - CESTAT NEW DELHIConsulting Engineers Service – Failed to apply for Registration and pay duty - Extended Period of Limitation - Revenue was of the view that the appellant had provided the taxable service as consulting engineers and received consideration from the service recipients but failed to discharge the service tax liability – Held that:- The debit notes on service indicate that the appellant had collected charges for providing technical services towards supervision, of production indicating that technical consultancy services were provided in respect of production. Relying upon TATA CONSULTANCY SERVICES versus UNION OF INDIA [2001 (4) TMI 1 - HIGH COURT BANGLORE] - In the case of a service provided by consultant engineers, the taxable service is a service provided directly or indirectly in the nature of advice, consultancy or technical assistance in any manner and relating to any disciplines of engineering - whether the service is provided by an individual, a partnership firm or a company is inconsequential and the definition of the expression "consulting engineer" would include a company - The petitioner had rendered taxable service as 'consulting engineer' but failed either to obtain registration, file returns or remit its tax liability – thus, invocation of the extended period of limitation and the order of assessment confirming demand of service tax, interest and penalty are impeccable – Decided against Assessee.
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