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TMI Blog2013 (5) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the above definition, were substituted by the Finance Act, 2006 with effect from 01.05.2006 with the words “any body corporate or any other firm”. It is, therefore, clear that the expression “any body corporate” was introduced with effect from 01.05.2006. But, in the present case, the relevant period is 1997- 2001. At that point of time, the expression “any body corporate” was not included i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Delay) The delay in filing the appeal is condoned. CEAC 28/2012 CM No. 14720/2012(Stay) 1. This appeal has been filed on behalf of the Revenue being aggrieved by the order dated 13.07.2011 passed by the Customs, Excise Service Tax, Appellate Tribunal, Principal Bench, New Delhi in ST/Appeal No. 418/2007 which arose out of the order dated 30.04.2007 passed by the Commissioner of Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65. Definitions In this Chapter, unless the context otherwise requires:- xxxx xxxx xxxx xxxx xxxx (31). consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering; xxxx xxxx xxxx xxxx xxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we fail to understand as to how the learned counsel for the appellant can place reliance on Section 3(42) of the General Clauses Act. That provision would only apply where the word person is used in any Act or Regulation. The definition of consulting engineer as provided in Section 65(31) of the Finance Act, 1994, as it existed during the relevant period, did not employ the word person at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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