2014 (1) TMI 1516

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..... ectly or indirectly render any advice, consultancy or technical assistance to a client in one or more disciplines of engineering - provider of service has not provided any advice on consultancy or technical assistance rather as per the work order, the provider of service has undertaken the activity of cleaning of para xylene plant and the activity undertaken by the service provider involves radiat .....

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..... provisions of Section 65(31) of the Finance Act, 1994, consulting engineer' means any professionally qualified engineer or an engineering firm who either directly or indirectly render any advice, consultancy or technical assistance to a client in one or more disciplines of engineering. 4. In the present case, the provider of service has not provided any advice on consultancy or technical assis .....

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