2013 (11) TMI 404

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..... ANCY SERVICES versus UNION OF INDIA [2001 (4) TMI 1 - HIGH COURT BANGLORE] - In the case of a service provided by consultant engineers, the taxable service is a service provided directly or indirectly in the nature of advice, consultancy or technical assistance in any manner and relating to any disciplines of engineering - whether the service is provided by an individual, a partnership firm or a company is inconsequential and the definition of the expression "consulting engineer" would include a company - The petitioner had rendered taxable service as 'consulting engineer' but failed either to obtain registration, file returns or remit its tax liability – thus, invocation of the extended period of limitation and the order of assessment conf .....

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..... of the Finance Act, 1994 (the Act) read with applicable Rules, Thereupon, a notice was issued on 8.10.2004 calling upon the appellant to show cause why service tax of Rs.1,29,736/- should not be levied invoking the extended period of limitation under the proviso to Section 73(1) of the Act, for willful failure to disclose the relevant tax liability and why interest be not charged and penalty imposed. 3. In response, the appellant claimed that it was a manufacturer of colour and black and white television sets; is not a professionally qualified engineer or an engineering firm and had not provided any taxable service as consulting engineers. The Manager of the appellant was examined at a personal hearing on 12.4.2005. In his statement the M .....

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..... nd the Commissioner (Appeals). It is the contention of the appellant that the appellant was not a consulting engineer nor is an engineering firm within the definition of "Consulting Engineer" under Section 65 (13) of the Act. The very same issue had been considered by Karnataka High Court in Tata Consultancy Services (supra). The High Court analysed provisions of Section 65(13) of the Act which defines the expression "Consulting engineer" and the taxable service as specified in 65(48)(g) of the Act to conclude that in the case of a service provided by consultant engineers, the taxable service is a service provided directly or indirectly in the nature of advice, consultancy or technical assistance in any manner and relating to any discipline .....

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