TMI Blog2018 (7) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... cy Services [2004 (7) TMI 664 - KARNATAKA HIGH COURT] as well as the Hon’ble Calcutta High Court in the case of M.N.Dastur and Co. Ltd [2005 (2) TMI 11 - HIGH COURT (CALCUTTA)] have discussed the precise issue in length and have concluded that the definition of “Consulting Engineer” for the period prior to subject amendment w.e.f. 01.05.2006 will cover within its ambit, “Company as much as individual” - the definition of “Consulting Engineer” will include the appellant for the period prior to 01.05.2006 also and hence during the disputed period appellant will be liable to payment of service tax. Penalty - Held that:- The appellant is a Government of India Undertaking and it cannot be said that the non-payment of service tax was on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consulting Engineer falling under Section 65(31) read with Section 65(105)(g) of the Finance Act, 1994. During the disputed period the definition of Consulting Engineer made the levy applicable only to Professional Qualified Engineers or Engineering Firm . The said definition was amended only w.e.f. 01.05.2006 when it was made applicable to Any Body Corporate or Any other Firm . Hence it was submitted on behalf of the appellant that prior to such amendment of the statute, no service tax will be leviable. In this connection he relied on the ratio of the following decisions: a) Commr. Of Central Excise Service Tax vs. Simplex Infrastructure Foundry Works [2014(34) STR 191 (Del.)] b) Commr. Of Service Tax, Bangalore vs. Turbot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sciplines of engineering. Xxxx xxxxxx xxxxxxxx 6. We have also carefully considered the various decisions cited by both the parties. In the case of Simplex Infrastructures Ltd. (supra) the Hon ble Calcutta High Court has decided the issue in favour of the present appellant and by following the said decision the Tribunal has also decided accordingly, in the case of Sepco Electric Power Construction Corpn. (supra). We also note that in the case of Turbotech Precision Engg. (P) Ltd. (supra). The issue was different in as much as the Hon ble High Court has decided on the correct classification of the service between Consulting Engineering Service and Works Contract Service . We note that the Hon ble Karnataka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... individual or a firm, the intendment of the legislature under the Service Tax Act to bring within the ambit for charging service tax is a consulting engineer. In other words, the consulting engineer is a genus of which the individual, etc., are species. Therefore in whatever form the service is rendered, it is chargeable for service tax as long as it is a service rendered by a consulting engineer whether it be an individual, firm, company or associate of persons, etc. In view of the clear intent and object of the law makers to charge the consulting engineer for service tax, there is no reason to differentiate between a firm and a company so long as it renders service as a consulting engineer. 7. Similar views have been expressed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip firm. According to the scheme of the Act, the tax is leviable on the provider of taxable service. The providing of the taxable service is taxable event. Under Section 68, every person providing taxable service is made liable to pay the tax. Thus, it appears that the Legislature had never intended to make any distinction between a firm and a company for the purpose of defining consulting engineer . If for the purpose of penalty, it can be so, then it would also be so in relation to chargeability. 8. By following the ratio laid down in the above cases we hold that the definition of Consulting Engineer will include the appellant for the period prior to 01.05.2006 also and hence during the disputed period appellant will be liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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