purposes.
Consulting Engineer: Whether includes, a company:
4. The definition of 'consulting engineer' admittedly has not used identical expression used in defining ... have been used to define all other assessees liable to pay service tax except Section 65(13) defining 'consulting engineer'. The word
under:
“Consulting engineer: Whether includes a company:
8. The definition of “consulting engineer” admittedly has not
used identical expression used in defining the other assessees ... concern”
have been used to define all other assessees liable to pay
service tax except section 65(13) defining “consulting
engineer”. The word “person
expression "taxable service" in the context of a consulting engineer as defined by Section 65(72)(g) means "any service provided ... consulting engineer within the meaning of Section 65(18) which defines "consulting engineer".
8. For the purpose of ascertaining whether the services provided
definition clause and at the relevant time, the
expression "consulting engineer" was defined under
sub-section (31) of section 65 to mean ... engineering. Under the existing provisions of the Act, "consulting
engineer" is defined under sub-section (31) of section 65 to
mean any professionally
Consulting Services'. The DGCEI
after detailed investigations alleged that the appellant had
performed the services classifiable under 'Management
Consultancy Service' as defined ... Metzger (1983) one of the early analysts of
the management consulting industry, define management
consulting services as "an advisory service contracted for
and provided
work or position of a consultant; a
department of consultants." "Consultant" itself has been
defined, inter alia, as "a person ... obvious that the service of
consultancy also necessarily entails human intervention.
The consultant, who provides the consultancy service,
has to be a human being
work or position of a consultant; a department of consultants." "Consultant"
itself has been defined, inter alia, as "a person ... meaning of
'consultation' in Black's Law Dictionary, Eighth Edition. The word 'consultation'
has been defined
work or position of a consultant; a department of
consultants." "Consultant" itself has been defined, inter alia, as "a
person ... obvious that
the service of consultancy also necessarily entails human
intervention. The consultant, who provides the consultancy service,
has to be a human being
consultation with the assessee, and therefore these do not tantamount to "fees for managerial, consultancy or technical services" as defined in Explanation ... consultation with the assessee, and therefore these do not tantamount to "fees for managerial, consultancy or technical services" as defined in Explanation
Ram Tawakya Singh vs State Of Bihar & Ors on 19 August, 2013
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