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
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
work or position of a consultant; a department of consultants. "Consultant" itself
has been defined, inter alia, "as a person who gives ... work or
position of a consultant; a department of consultants.' 'Consultant' itself has been defined,
inter alia, as 'a person
provided service as an associate consultant to principal consultants, a service provided not to a client but to another consultant, the activity falls outside ... ambit of the definition of consulting engineer , any body corporate. Prior to 1.5.2006, consulting engineer is defined to mean any professionally qualified engineer
work or position of a consultant; a department of consultants.' 'Consultant' itself has
been defined, inter alia, as 'a person ... word
'consult' which entails deliberations, consideration, conferring with someone,
conferring about or upon a matter. Consult has also been defined in the said
Maharashtra State Electgricity ... vs Department Of Income Tax on 30 May, 2012
IN THE INCOME
