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
exercising its power Under Section 432 of the Code, must act after
consultation with the Central Government, accordingly, it requested to
indicate the views ... case, the decision of Govt. of Tamil Nadu
was without the consultation (defined as Concurrence) of the Union Govt. and
same was held
machine cannot be a manager.
Similarly, the word 'consultancy' has 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
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
resident to the respondent assessee. Their Lordships further
defined the consultancy services and technical services. For the
sake of reference, we extract the relevant observations ... resident was providing consultancy services. [Para 20]
The word 'consultant' refers to a person, who is
consulted and who advises or from whom
estate and includes a real estate
consultant.
8
ST/50103-50104/2014
8. Real Estate consultant is defined under section 65(89) of the Finance ... Real Estate Consultant' means a person who renders in any manner either
directly or indirectly advice consultancy or technical assistance in relation
obligation on the consultant to pay the taxes under the
contract. The term "consultant" has been defined by clause ... lead consultant under special conditions of
contract. Taking note of the meaning of the word 'consultant'
as defined in Clause
duly approved by Niti Aayog, on conflict
of interest clearly define that any consultant/agency that has worked on
any aspect of the project, including ... issued by SDMC had mirrored this
clause and had also defined that the consultant/agency that has worked on
any document, design or technical specifications
Mahendra Consultants" in relation to the Defendants' various
businesses and activities such as constructions services, providing rental spaces,
consultation services etc ("Impugned Services ... names/marks "Mahendra Group" and "Mahendra Consultants" are
defined to mean "Impugned Marks".
13. It is stated that
technology/know-how would not fall under the category
of "Consulting Engineer Service", in spite of certain components of service like
technical assistance ... Engineer
Service".
8. Section 65(31) of the Act defines a "Consulting Engineer" as - "Consulting
Engineer" means any professionally qualified
