2017 (11) TMI 402

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..... gineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering, the service provider shall be called as “Consulting Engineer” - There is no material on record to show that there was any erection work carried out by appellant. Documents placed depicts that appellant was supervisor to provide technical assistance for the purpose of erection .....

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..... r, it is the submission of the appellant that one supplier namely Lakshmi Machine Works Ltd. have supplied the machinery to their clients Sri Balambika Textile Mills (P) Ltd. stating that installation would require erectioning. Further to explain the activity carried out, appellant says that invoices at pages 94 to 97 gives an impression that appellant only erected and erection and commissioning c .....

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..... ssistance in any manner in one or more disciplines of engineering, the service provider shall be called as Consulting Engineer in accordance with Section 65[105](g) read with Section 65(25) of the Finance Act, 1994. There is no material on record to show that there was any erection work carried out by appellant. Whatever the documents placed before us, that depicts that appellant was supervisor .....

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