TMI Blog2015 (9) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... s not a consulting engineer. They are experts in the shipping business and were called upon by the Union territory of Lakshadweep to assist them in finalising the kind of a ship that may be required for movement of men and material from island to mainland. Secondly, a similar issue, as to whether a private limited company 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(2013 (5) TMI 336 - DELHI HIGH COURT) - the impugned order which upholds the service tax liability with interest and penalties imposed is unsustainable and liable to be set aside - Decided in favour o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period involved in the case is from 26/02/1999 and 26/01/2004 during which period, it is his submission, that the appellant helped the union territory of Lakshadweep to procure the vessel for movement of men and material between Lakshadweep and main land. It is his submission that the appellant is a company incorporated under the Companies Act and cannot be considered as a 'consulting engineer' as per the definition under Section 65(31) of the Finance Act, 1994 during the relevant period. He would submit that the issue is now squarely covered by the decision of the Hon'ble High Court of Delhi in the case of Commissioner of Central Excise and Service Tax vs. Simplex Infrastructure and Foundry Works 2014 (34) STR 191 and judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineer or any body corporate or any other firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of engineering; 7. It can be seen from the above reproduced definition of 'consulting engineer', it has to be noted that the 'consulting engineer' means a professionally qualified engineer and would also include an engineering firm. We find that, subsequently in 2006 an amendment was carried out and the definition of 'consulting engineer' was changed to include 'any body corporate' or any other firm. It is the case of the Revenue that the firm includes 'body corporate' and hence the tax liability under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the appellant, it would be appropriate if we set out the provisions of this Section; to the extent relevant, as it existed during the relevant time : Section 65. Definitions In this Chapter, unless the context otherwise requires:- xxxx xxxx xxxx xxxx xxxx (31). consulting engineer means 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 disciplines of engineering; xxxx xxxx xxxx xxxx xxxx 4. It may be relevant to point out that the words an engineering firm appearing in the above definition, were substituted by the Finance Act, 2006 with effect from 01.05.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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