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TMI Blog2016 (9) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. The appellant is a company incorporated under the companies act and its main objective is to formulate housing scheme for the benefit of employees of government of Madhya Pradesh in the Police Department. The appellant was subjected to the departmental audit in the year 2008. The audit officers perused the profit and loss account for the year ended 31st of March 2005 and noticed the receipt of "Supervision Charges" on construction contract. Revenue took the view that these charges received by the appellant, were the consideration for services provided by them to the Madhya Pradesh Government towards planning, execution, scheduling, mobilisation of drawings, layouts and control of construction projects for building residential houses as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1):- "Section 65 (31): Consulting engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in-one or more disciplines of engineering. " 5. The adjudicating authority has taken the view that the activities rendered by the appellant to the State Government for which supervision charges have been paid to them would be liable to payment of service tax. 6. We have perused the Memorandum and Articles of Association of the appellant company, viz., The Madhya Pradesh Police Housing Corporation Limited. On a perusal of the same, it is clear that the appellant's objective is to undertake construction activit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken by the revenue. 8. The appellant is supervising the construction and to that extent it can be said as rendering technical assistance. But the word 'technical assistance' as mentioned in the definition refers to advice and consultancy only and does not cover supervision. The words technical assistance is preceded by the words advice and consultancy. It is a well laid out principle of interpretation that the term should be read ejusdem generis, ie., should be read in the context of the preceding words that is advice and consultancy. In this view of things it would be too far-fetched to take the view that supervision of construction is done as part of consulting engineers work. 9. The appellant has taken another argument. In resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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