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TMI Blog2015 (9) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... services of finalising acquirement of ship for Union Territory of Lakshadweep and also overseeing the activity of procurement, monitoring other agencies for progress of construction of vessels, conducting shop trials for main engine and to supervise model test at Danish Maritime Institute. For the services rendered the appellant charged the Union Territory of Lakshadweep which according to the Revenue authorities is liable for tax under 'Consulting Engineer's Service'. The appellant contested the show cause notice on limitation as well as on merits. After following due process of law, the adjudicating authority confirmed the demand raised with interest and also imposed penalties. On an appeal, the first appellate authority also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether the services rendered by the appellant to Union Territory of Lakshadweep during the period 26/02/1999 to 26/01/2004 would amount to services rendered by a consulting engineer. It is undisputed that the appellant had been engaged by the Union Territory for finalising vessels/ships for movement of men and material from the island to mainland, overseeing of the progress of construction of the vessel and also undertook the tests that require to be done on the various machinery parts of the ship. 6. Revenue's contention that such an activity would fall under the category of a 'consulting engineer's service' is totally incorrect. In order to appreciate the contention of the Revenue, the definition of 'consulting eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny registered under the Companies Act gets covered under the definition of 'consulting engineer' during the period in question was decided by the Hon'ble High Court of Delhi in the case of Simplex Infrastructure and Foundry Works( supra) which we reproduce below: "2. The only question which is sought to be raised in the present appeal is whether the definition of 'Consulting Engineer' as appeared in Section 65(31) of the Finance Act, 1994 as applicable to the period 1997-2001, includes a 'company' or not. 3. It is an admitted position that the respondent is a private limited company incorporated under the Companies Act, 1956. According to the appellant, the respondent would be covered by the definition of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her incorporated or not. However, we fail to understand as to how the learned counsel for the appellant can place reliance on Section 3(42) of the General Clauses Act. That provision would only apply where the word 'person' is used in any Act or Regulation. The definition of 'consulting engineer' as provided in Section 65(31) of the Finance Act, 1994, as it existed during the relevant period, did not employ the word 'person' at all. Consequently, the provisions of Section 3(42) of the General Clauses Act, 1897 would not apply. 6. From a reading of the impugned order, we find that the Karnataka High Court has also taken the view that the expression 'consulting engineer' as it appeared in Section 65(31) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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