2015 (12) TMI 86

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..... Service Tax vs. Simplex Infrastructure & Foundry Works - [2013 (5) TMI 336 - DELHI HIGH COURT] clearly ruled that prior to 1.5.2006, a company registered under the Companies Act, 1956 was not included within the definition of ‘consulting engineer’ defined in Section 65(31) of the Finance Act, 1994. - respondent/assessee is not liable to remit service tax for providing ‘consulting engineer’ servic .....

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..... from interest and penalties, for having under-reported the gross consideration charged by it for having provided consulting engineer service during 2001 to March, 2005. The alleged under-reporting was regarding reimbursement of the expenses incurred by the assessee for having provided consulting engineer service during the relevant period. The petitioner is a private limited company registered un .....

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..... astructure Foundry Works - 2014 (34) STR 191 (Del.) clearly ruled that prior to 1.5.2006, a company registered under the Companies Act, 1956 was not included within the definition of consulting engineer defined in Section 65(31) of the Finance Act, 1994. 5. In the light of the binding precedents, the respondent/assessee is not liable to remit service tax for providing consulting engineer .....

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