2005 (10) TMI 5

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..... vice tax on the appellants on the ground that they are engaged in the services falling under the category of consulting engineer in terms of Clause 13 of Section 65 of the Finance Act, 1994. The appellant denied that they were not professionally qualified engineers or a firm. They claimed to be only contractors carrying the activities of construction of plants like sulphur recovery blocks. They ha .....

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..... f these sulphur blocks cannot be considered as a consulting engineers. 3. The learned SDR reiterated the Department's view. 4. On a careful consideration, we notice that the Tribunal has set aside similar orders. After due analysis of the issues involved in the appeal, it is clearly held that the contract or who receives only lumpsum payment for carrying out the contract work in terms of the .....

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