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
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
appellants have contended as under:-
(i) The term Management Consultant was defined in Section 65(65) of the Chapter V of the Finance ... Consultancy by reference to meaning of the word Management is not really germane because the expression Management Consultant and Management Consultancy Service are clearly defined
This activity would clearly fall within the scope of management consultancy services as defined in law.
28.7. It has been argued that M/s. IHCL ... activities would clearly fall within the expression technical assistance as defined in Management Consultancy Service. Therefore, from whichever angle one looks at the issue
appellants have contended as under:-
(i) The term Management Consultant was defined in Section 65(65) of the Chapter V of the Finance ... Consultancy by reference to meaning of the word Management is not really germane because the expression Management Consultant and Management Consultancy Service are clearly defined
Management Consultant in connection with the management of any organization, in any manner is taxable, that the term Management Consultant is defined under Section ... management consultant in connection with the management of any organization, in any manner is taxable. The term Management Consultant is defined in Section
respondent-assessee is registered and rendering
"management consultancy/manpower recruitment/consultancy
engineering services and management consultancy services" under
the ambit of service ... CEAC 12/2013 & conn. matters Page 29 of 33
„management consultancy service‟ defined under Section 65(105) (r)
of the Act. The question relates
organizations, banks, BCCI, Govt.bodies etc. 7. The term Management Consultant has been defined under Section 65 (65) of the Finance Act , 1994, as under ... said definition has two parts. In the first part, the management consultant is defined as any person who is engaged in providing any service either
having under-reported the gross consideration charged by it for having provided consulting engineer service during 2001 to March, 2005. The alleged under-reporting ... Companies Act, 1956 was not included within the definition of consulting engineer defined in Section 65(31) of the Finance
Lawyers;
(c) Tax Consultants;
(d) Architects (without studio)
(e) Contractor Consultants;
(f) Chartered Accountant/Company Secretaries;
(g) Property Consultants;
(h) Tourist Guides;"
A reading ... aforesaid, thus, shows that the
expression "Non-nuisance professional consultancy" has been
defined under the definition Clause-2 to mean an activity carried
