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
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
DTAA between India and
Netherlands, fees for technical services is defined as under:
"5. For purposes of this Article, fees for technical
services ... person
in consideration for the rendering of any technical or
consultancy services (including through the provision
of services of technical or other personnel) if such
services.
4.9 On perusal of the definition of term "Consultancy Services" as defined by the
Black's Law Dictionary, and the decision ... appellant
that providing of consultancy services would mean giving consultation by some
professional having special qualifications. Further, the term "consultancy" excludes
actual execution
least satisfactory solution. If the power can be
exercised only after consultation, consultation must be
conscious, effective, meaningful and purposeful. It means that
the party ... Phrases (Permanent Edn., 1960, Vol. 9, p. 3)
to "consult" is defined as "to discuss something together, to
deliberate". Corpus Juris
services.
4.9 On perusal of the definition of term "Consultancy Services" as
defined by the Black's Law Dictionary, and the decision ... appellant that providing
of consultancy services would mean giving consultation by some
professional having special qualifications. Further, the term
"consultancy" excludes actual execution
follows:-
(i) Whether service tax is chargeable in the category of Consulting Engineers Service on the activity of providing Design, Drawing and Documents etc under ... following has been held
7.?During relevant period, the definition of Consulting Engineer defined under section 65(31) reads as hereunder :
consulting engineer means
provision of Management Consultancy Services by the Appellant to the joint venture company, as per the definition of Management Consultancy Service prescribed under the Finance ... appellant for preparation of such reports. The meaning of Management Consultant as defined under the Finance Act, 1994 at the relevant time reads as follows
purpose, to establish
University Grants Commission (“UGC for short”). Section 2(f) defines
“University” to mean “…a University established or incorporated by or
under ... consultation with the Council, by
notification in the Official Gazette, declare as technical
institutions;
(i) “University” means a University defined under clause
(f) of Section
specialty/ system of medicine excluding dentistry; (20) "primary consultant" means a registered Medical Practitioner as defined under rule 11; (21) "qualified Nursing staff or paramedical ... similar kind. (b) Words and expressions used and not defined in these rules, but defined in the Act, shall have the same meaning as respectively
