TMI Blog2018 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... l allowed - decided in favor of appellant. - ST/119/2008-DB - Final Order No. 20969/2018 - Dated:- 18-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. G. Shivdas, Advocate, For the Appellant Mr. Matrupsharan, AR For the Respondent ORDER Per: P. ANJANI KUMAR The appellants are registered under the Companies Act, 1956. The Appellant s a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body corporate was included w.e.f. 01.05.2006 and the definition reads as Section 65 (31) Consulting Engineer means any professionally qualified engineer or any body corporate or any 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. We place reliance on the case of CST Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Construction Corporation Vs. CCE, Raipur, 2016 (42) STR 37 (Tri. Del). (v) Korpan Ltd. Vs. CCE, Raigad 2016-VIL-912-CESTAT-MUM-ST. (vi) CCE. ST Vadodara-I Vs. Vijay Tanks Vessels Ltd. 2017-VIL-461-CESTAT-AHM-ST. (vii) Net Pro Active Services Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore 2018-VIL-423-CESTAT-BLR-ST. 3. The learned Authorized Representative has re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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