TMI Blog2014 (7) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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. It is only with effect from 1.5.2006 that a body corporate comes within the ambit of ‘consulting engineer’ service in Section 65(31). - therefore, respondent/assessee falls outside the purview of the definition ‘consulting engineer’, since it is a company registered under the Companies Act,1956, and the relevant period is 2001-03, prior to 1.5.2006 - Following decision of C.S.T., Bangalore vs. Turbotech Precision Engineering Pvt. Ltd. [2010 (4) TMI 344 - KARNATAKA HIGH COURT] and C.C.E.& Service Tax vs. Simplex Infrastructure & Foundry Works [2013 (5) TMI 336 - DELHI HIGH C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eer service. Another contention of the assessee was that amounts received by way of reimbursement of expenses for providing the consulting engineer service are liable to be excluded i.e. an amount of ₹ 90,03799/-. The third defence was that ₹ 1,24,35,805/- was the service tax liability i.e. remittable by the principal consultants, namely Louis Berger Inc. and Scott Wilson Kirkpatrick India Pvt. Ltd. A general defence was also asserted, that since the assessee was a company registered under the Companies Act, 1956, it was outside the ambit of the definition of consulting engineer which includes only a consulting engineering firm; and only with effect from 1.5.2006 that Section 65(31) was amended to bring within the ambit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions stood during the relevant period 2001-03. It requires to be noticed that with effect from 1.5.2006, Section 65(31) was amended to bring within the ambit of the definition of consulting engineer , anybody corporate . Prior to 1.5.2006, consulting engineer is defined to mean any professionally qualified engineer or any other 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. 7. The scope of the amendments to Section 65(31) with effect from 01.05.2006, was considered by the Karnataka and Delhi High Courts in the aforesaid decisions. Both Courts concluded that it is only with effect from 1.5.2006 that a body corporate co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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