2012 (8) TMI 47

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..... n the Police Department, the appellant body consists various working officers of the Police department, who are managing the affairs of the Corporation, neither the corporation nor the individuals handling the said corporation are professionally qualified engineers or an engineering form, in which case they would not be prima facie covered by the definition of consulting engineers as appearing in .....

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..... ees of Government of Madhya Pradesh in the Police Department. The demand of service tax stands confirmed against the applicant on the ground that they are covered under the category of Consulting Engineers Services, as defined under Section 65 (31) of the Finance Act, 1994. 3. For better appreciation we reproduced the definition of Consulting Engineers Services :- Section 65 (31):- Consult .....

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..... r housing Police employees of the Government of Madhya Pradesh. (c) To purchase and sell house, buildings. 5. On perusal of the above objects, it is clear that the appellants main objective is to undertake construction activities for and on behalf of the serving employees of Government of M.P. in the Police Department. The appellant body consists various working officers of the Police .....

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