2016 (11) TMI 1447

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..... ineer or any other firm, who renders any advice, consultancy or technical assistance in one or more disciplines of engineering, falls under the purview of the definition of “consulting engineer”, contained in Section 65(31) ibid - Since the word “or” is finding place in the definition between ‘professionally qualified engineer’ and ‘engineering firm’ and the appellant being an engineering firm, is .....

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..... s services in the form of technical assistance for preparation of detailed project reports for water shed development and received payments against such services provided by it. However, the appellant has not obtained the service tax registration and not paid the service tax attributable to such taxable services. Thus, the Department proceeded against the appellant and confirmed service tax demand .....

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..... e records. 5. Professionally qualified engineer or any other firm, who renders any advice, consultancy or technical assistance in one or more disciplines of engineering, falls under the purview of the definition of consulting engineer , contained in Section 65(31) ibid. It is an admitted fact on record that the appellant is an engineering firm and provided the taxable services to PHED, Chhatti .....

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