TMI Blog2001 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... tax centrally at Calcutta. 2. On 4th September, 1997 petitioner received service tax from its clients in July and August, 1997. In September, 1997 the petitioner received Rs. 3,95,573/- by way of service tax from some of its clients which the petitioner deposited on 3rd October, 1997. The petitioner No. 1 also filed first quarterly service tax return on 14th October, 1997 pertaining to the period July to September, 1997. Subsequent thereto, petitioner from time to time collected service tax with the department and also filed quarterly returns. 3. According to the petitioner, although some of the clients of the petitioner paid service tax, many of them have refused to pay service tax to the petitioner No. 1. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law has been filed such returns and is entitled to get refund of the said amount so deposited by the petitioner. 7. Dr. Pal appearing on behalf of the petitioner contended that in the definitions of various types of service providers appearing in Section 65 the term firm has been used only with respect to the consulting engineer in Section 65(13). In all the other cases either the term person or commercial concern has been used. The term person like the term firm has neither been defined in the Service Tax Laws nor in the Central Excise Act. The term person has been defined in Section 2(42) of the General Clauses Act, 1897 to include any company or association or body of individuals whether incorporated or not. In other wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gineer as defined in the Act relates to only an individual and a firm, such act was a conscious one on the part of the legislature and no effort or attempt can be made to do any violence to the same so as to include the term company . He further placed reliance on a decision reported in 1961 41 ITR 425 ( C.A. Ibrahim v. I.T.O. ) and contended that in interpreting a fiscal statute the court cannot proceed to make good deficiencies if there be any, the court must interpret the statute as it stands in the case of doubt in a manner favourable to the tax payer. 9. He further contended that the explanation to Section 81 provides that for the purpose of the said section company means, any body corporate and includes a firm and other asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deciplines of engineering. 13. He further contended that the writ petitioner's contention that the word engineering firm in the definition clause cannot apply to limited company but only to partnership firm cannot be correct interpretation for the following reasons :- (a) The dictionary meaning of the word Firm does not confine it only to partnership. (b) Black's dictionary (5th edition) defines Firm as follows : - Firm - Business entity or enterprise . Shorter Oxford English Dictionary Vol. I defines Firm - Firm the style or name under which a commercial house transact business; In view of the various provisions of the Act and its purpose and object the word Firm cannot be given a narrow and restricted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court judgment reported in 1973 (88) ITR 47 (SC) held that the word individual in Section 3 of the Act included trustees of the trust constituted and assessable unit under the Act. 15. After considering the facts and circumstances of this case I do not have any hesitation to accept the contention of Mr. Roy Chowdhury and express the same view as has been expressed by their Lordships in V. Shanmughavel (Dr.) v. Commissioner of C. Ex., Chennai-II reported in 2001 (131) E.L.T. 14 (Mad.) and 2001 (130) E.L.T. 726 (Kar.) ( Tata Consultancy Services v. Union of India ) and I do not have any hesitation to accept the opinion expressed by their Lordships in the said judgment and held that every person provides this service w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting engineer in my opinion certainly they will attract the said definition whether it is an individual, or a firm or a company and furthermore, where the knowledge of such service based upon knowledge in engineering then automatically they must come within the purview of the said section and it cannot be said that the action on the part of the respondent authorities is illegal and in my opinion the petitioner cannot get any benefit by merely coming within the purview of the Companies Act. Therefore, I specifically held that the petitioners are rendering service as a consulting engineer within the meaning of Section 65(72)(g) of the Finance Act. Therefore, in my opinion, the application cannot be entertained and is hereby dismissed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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