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
words in this Article are
'consultation' and 'transfer'. What is
consultation, dictionary-wise and popular
parlance-wise? It implies taking counsel ... York [133 NYS 2d 260 (1954)]. Stroud's
Law Lexicon defines 'consultation' thus:
'Consultation.[New Towns
service. A "Real Estate agent", we may note, is defined
in Section 65(88) , as "a person who is engaged in rendering ... renting, of real estate,
includes a real estate consultant". "Real Estate Consultant" is defined
in Section 65(89) as "a person
reverse charge basis under the category of
„consulting engineer‟ services defined under section 65(31) , which is
taxable under section ... discuss the text of the definition
of "consulting Engineer" has been defined under section
65(31) of the Finance Act 1994.
Section
consultancy services and technical services by returning following
findings :-
"The expression 'managerial, technical and consultancy
services' have not been defined either under ... providing consultancy services. [Para 20]
8 ITA No.9056/Del./2019
The word 'consultant' refers to a person, who is consulted
assigned to the same.
25. The expression “Managerial”, “Technical” or “Consultancy
Service” have not defined. The expression “Management” has been
defined in Oxford Advanced Learner ... Consultancy Service” is again very
wide, it can include the service of every nature.
28. The expression “Consultancy Service” has been defined in the
Oxford
assigned to the same.
25. The expression “Managerial”, “Technical” or
“Consultancy Service” have not defined. The expression
“Management” has been defined in Oxford Advanced
Learner ... Consultancy Service” is again very wide, it can include
the service of every nature.
28. The expression “Consultancy Service” has been
defined in the Oxford
appellant were liable to service tax
under the category of Consulting Engineer Services as defined by
Section 65(105)(g) of the Finance ... from their overseas supplier are classifiable
under the category of Consulting Engineer Services as
defined by Section 65(105)(g) of the Finance
phrase „managerial or consultancy‟
services. He therefore held that the terms „managerial or consultancy services‟ are
not defined in The Income Tax Act and held ... industries Private
Limited (371 ITR 453) where the word "consultation" has been defined as an act of
asking the advice or opinion
