TMI Blog2018 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ineer’ 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. With effect from 1.5.2006, “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. The appellants being a body corporate are liable to pay service tax as a ‘Consulting Engineer’ only post 30.4.2006 whereas the demand pertains to the period 2000-01 and 2001-02. Maintainability of Question of law b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants by the Assistant Commissioner of Central Excise and Service Tax. The same was adjudicated by the Commissioner of Service Tax, Bangalore vide Order-in-Original No.3/2005 dated 14.11.2005 upholding the demands raised in the show-cause notice. 2. Aggrieved by the Order-in-Original No.3/2005 dated 14.11.2005, the appellant filed appeal No.ST/46/2006 before this Tribunal and have contended that the Department cannot take Profit and Loss Account filed with the Income Tax Authorities for arriving at the service tax duty liability; they produced enormous evidence pertaining to their exact liability and the same was duly discharged; they had produced FIRC, which should be the basis for demanding service tax and on which basis, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable to pay service tax as alleged in the show-cause notice. Aggrieved by the above order, the appellants have filed the present appeal. 4. The learned counsel for the appellants have contended that the issue involved in the present appeal is the demand of service tax under the head Consulting Engineering Service ; period involved was 2000-2001 and 2001-02. However, there is a material change in the definition of Consulting Engineer Service in the statute whereas prior to 1.5.2006 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. In term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had not been included under the definition of consulting engineer prior to 2006 as it stood under Section 65(13). As a matter of fact, this Court has decided the said point in CEA 12/2007 on 1st April 2010 stating that prior to the Amendment Act, 2006, the Companies were not included under the definition of consulting engineer. When we have taken such a view, considering the relevant assessment year in the present case we have to hold that the service rendered by the assessee-Company during relevant period cannot be brought under the category of consulting engineer. If the service rendered by the assessee cannot be considered as a consulting engineer, the question of calling upon the assessee to pay the service tax under the Finance Act, br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The departmental representative, moreover, contended that in case the CESTAT considers that the issue can be raised at this juncture, the only recourse available could be to remand the case back to the adjudicating authority for proper appreciation in view of the legal position. 6. We have gone through the facts of the case and have carefully considered the averments made by the learned counsel for the appellant as well as the departmental representative. The brief issue to be decided in this case is whether the appellants being a body corporate are liable to pay duty as Chartered Engineer prior to the period 1.5.2006. As submitted by the appellants, the definition of Consulting Engineering Service has been changed w.e.f. 1.5.2006. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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