TMI Blog2003 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... o. V (30)2/SCN/ST/CEX/TSK/98/482, dated 7-1-99 against Shri Rabindra Das, BE (Civil Engineering, AMIE (India) on an allegation that he is a Consulting Engineer by profession required to collect Service Tax @ 5% on the gross amount charged by him and deposit the same to the credit of the Central Govt. in the prescribed TR-6 Challan, but had failed to deposit the Service tax, also failed to submit quarterly statement and also had not obtained registration under Service Tax and the proceedings culminated in the Order-in-Original No. DLV/TSK/CE/ADJ/OFF/4/2001, dated 4-6-2001 whereby the original authority has imposed penalty of Rs. 100/- per week for 59 weeks from 15-10-97 to 7-1-99 under the provisions of Section 77 of the Service Tax Act, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e widely interpreted to cover various functions. 3. Shri JR Madhiam learned JDR appearing for the Revenue reiterated the above grounds and prayed for setting aside the impugned order and allowing the Revenue appeal. 4. Shri Rabindra Das, the Respondent in person appeared and submitted that functions such as planning of building, property valuation, installed capacity assessment, issue of Stability Certificate and preparation of Ground plan of factory which he is performing are neither structural engineering nor construction to management. According to him consultant engineer is a special group of qualified engineer who directly or indirectly take part in the management of engineering works or structural engineering to pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more discipline of engineering. Section 65(72)(g) defines taxable service in case of a Consulting Engineer as under : "Any service provided to a client by a Consulting Engineer in relation to advice consultancy or technical assistance in any manner in one or more disciplines of engineering" 7. We observe that the Commissioner (Appeals) in her order has made some observations as under before coming to a conclusion that the functions performed by the respondent herein is not covered by the definition of "Consulting Engineer" : "It is well known that the country abounds in engineers who are w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Section 65(13) of Finance Act, 1994 defined "Consulting Engineer" as any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more discipline. 8. Going by the definition of the term "Consulting Engineer" and "Valuers" and the clarification issued by the Department as noted above, we are of the considered opinion that all the six functions performed by the Respondent herein come within the ambit of the term "Consulting Engineer". Our view is fortified by the judgment of the Hon'ble High Court of Madras in the matter of Shanmugavel v. CCE. Chennai-II reported in 2001 (131) E.L.T. 14 (Mad.) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
