9911796707
TMI Blog2006 (5) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... the heading 'consulting engineer'. The appellants contend that no activity of consulting engineer is carried out by them in terms of its definition appearing in Section 65(13) of Finance Act. No professional engineering advice directly or indirectly is rendered nor consultancy or technical assistance in any manner is rendered to their clients in one or more disciplines of engineering. They are merely testing the instruments to find out its working in terms of several specifications and such activity is not in the nature of consulting engineer. 2. The learned Counsel has raised two contentions. In the first place, he has submitted that the Society is not covered within the ambit of the Finance Act. Furthermore, the activity does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 1991 (76) STC 72 (S.C.) and State of Orissa v. Sudhansu Sekhar Misra reported in AIR 1968 SC 647 on the plea that a precedent is binding for what it decides and not what. logically or consequentially flowing from it. It is his submissions that the ratio of the judgment rendered in the context of a company functioning as 'consulting engineer' cannot be applied to a society. It is working on non-profit basis under the Ministry of Power, Government of India. Therefore, he pointed out that Revenue reliance on Karnataka High Court judgment rendered in the case of Tata Consultancy Services v. UOI reported in 2006 (2) S.T.R. 386 (Kar.) = 2001 (130) E.L.T. 726 (Kar.) is distinguishable and also for further reasons that in the said case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of 'consulting engineer' is required to be upheld. We notice that this very issue was considered by the Madras Bench in the case of CCE v. MRF (supra) and it was held that services rendered in the nature of "Scientific and Technical Consultancy Services" would not come within the nature of 'Consulting Engineer Services' as claimed by Revenue. The ratio of Chennai Telephones (supra) also applies to the present case, as in that case, it was held that leased circuit to telephone users is different from' telephone service'. The Board Circular in F-B-11/1/01 TRU dated 9-7-2001also clarifies that public funded research institutions receiving grants or aids from Government for conducting research/project work would not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
