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8. The definition of “consulting engineer” admittedly has not used identical expression used in defining the other assessees liable to pay service tax. Apart from the definition of “consulting engineer” in section 65(13), in all other cases, the expression “person” or “concern” or “commercial concern” has been used. Admittedly, a different expression has been used in defining “consulting engineer”7. It could not have been contended, and rightly, that the Legislature had made a distinction consciously and by reason of such distinction, it had intended differently. A fiscal statute has to be construed strictly, if something is not subject to levy of tax clearly expressed in the statute, the same cannot be brought within the tax net by way of interpretation as was held in A.V. Fernandez, [1957] 8 STC 561 (SC). It is a settled proposition that it is the clear words of law and not the intention of the Legislature, which is to be examined to find out what the taxing statute has clearly said. There is no room for intendment. There is no equity about a tax. There is no presumption as to tax. Nothing is to be read in, nothing is to be implied. Only the language used is to be looked at fairly as was laid down in Orissa State Warehousing Corporation, [1999] 237 ITR 589 (SC) quoting from Cape Brandy Syndicate v. IRC, [1921] 1 KB 64 and also in CIT v. Ajax Products Ltd., [1965] 55 ITR 741 (SC). At the same time, as held in C.A. Abraham, [1961] 41 ITR 425 (SC), the court cannot proceed to make good the deficiency, if there be any. The court must interpret the statute as it stands. In the case of doubt, the interpretation favourable to the taxpayer is to be adopted. At the same time, in the case of absurdity the court can make good the deficiency, remove the absurdity and interpret the statute according to its objects and purposes.