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
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
Ram Tawakya Singh vs State Of Bihar & Ors on 19 August, 2013
Equivalent citations
work or position of a consultant; a
department of consultants.‖ ―Consultant‖ itself has been defined,
inter alia, as ―a person who gives professional advice ... word ―consult‖ which entails deliberations,
consideration, conferring with someone, conferring about or upon a
matter. Consult has also been defined in the said Dictionary
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 ... obvious that the service of consultancy also
necessarily entails human intervention. The consultant, who
provides the consultancy service, has to be a human being
consulting engineer" as under :
"to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner ... registered surveyors with the Municipality or Town Panchayat or consulting engineers rendering consultancy services. After giving a brief history of the provisions of the Service
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 who gives professional advice ... word ―consult‖ which entails deliberations,
consideration, conferring with someone, conferring about or upon a
matter. Consult has also been defined in the said Dictionary
