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2015 (9) TMI 737 - CESTAT MUMBAI

2015 (9) TMI 737 - CESTAT MUMBAI - 2015 (40) S.T.R. 468 (Tri. - Mumbai) - Consulting Engineer service - assistance in finalising the kind of a ship - 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 - Held that:- Appellant had been engaged by the Union Territory for finalising vessels/ships for movement of men and material from the island to mainland, overseeing o .....

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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 of assessee. - Appeal No. ST/432/2010 - Final Order No. A/2797/2015-WZB/STB - Dated:- .....

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ip 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 limit .....

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ppellant 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 .....

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presentative would reiterate the findings of the lower authorities. 5. On consideration of the submissions made by both the sides and on perusal of the records, we find that the issue involved in this case is 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 fo .....

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Section 65(31) of the Finance Act, 1994 is reproduced below: "consulting engineer" means any professionally qualified engineer 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 .....

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Departmental representative as well as the findings recorded by the first appellate authority for more than one reason. 8. The appellant herein is 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 .....

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; 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 'Consulting Engineer' in Section 65(31) of the Finance Act, 1994 as it existed at the relevant time. In order to appreciate the argument advanced on behalf of the appellant, it would be appropriate if we set out the provisions of this Section; to the extent relevant, as it exis .....

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ngineering firm" appearing in the above definition, were substituted by the Finance Act, 2006 with effect from 01.05.2006 with the words "any body corporate or any other firm". It is, therefore, clear that the expression "any body corporate" was introduced with effect from 01.05.2006. But, in the present case, the relevant period is 1997-2001. At that point of time, the expression "any body corporate" was not included in the said definition of 'consulting e .....

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