9911796707
TMI Blog2004 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... 61,578/- under Section 68 of Finance Act, 1994 and also imposed equal amount of penalty of Rs. 61,578/- under Section 78 of Finance Act, 1994 and the ground that the services of valuation of property provided by the appellant falls within the scope of "Consulting Engineer" services defined under Section 65 of the Finance Act, 1994. He has also ordered to recover the interest at the appropriate rate under Section 75 of Finance Act, 1994. 2. The appellants in their Appeal Memorandum as well as during the course of personal hearing accorded to them on 18-11-04 and attended by Shri S.D. Gohil, Advocate inter alia stated that the appellant is architect and not covered by the definition of Consulting Engineer. The Board has clarified the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person should satisfy the following essential ingredients: (i) He must be a professionally qualified Engineer. (ii) Alternatively, the person can be an Engineering firm. (iii) In either case, the person must be rendering any advice, consultancy or technical assistance. (iv) The service must be rendered to a client. (v) The service must relate to one or more discipline of Engineering. (vi) The services can be rendered directly or indirectly and in any manner. From the above, it is clear that the basic requirement of the definition of the Consulting Engineer is that the person should be a professionally qualified Engineer or Engineering Firm. 7. In this case, it is an admitted fact that the appellant company is Proprietary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ering the service as a "consulting engineer" within the meaning of Section 65(48)(g) of the Finance Act, 1994. Since this position has been analysed by the Madras High Court, respectfully following the same, we accept the plea of the Revenue and accordingly held that service rendered by the Appellant, as valuer of immovable property would be liable to pay service tax under the Finance Act, 1994 as a consulting engineer. In the view we have taken, we have no alternative but to confirm the duty as levied by the original authority". 10. From the above, it is seen that the only services rendered by the professionally qualified engineer or engineering firm as valuer of immovable property falls within the scope and ambit of "Consulting Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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