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TMI Blog2018 (7) TMI 1286X X X X Extracts X X X X X X X X Extracts X X X X ..... r corporate body under the Government of Meghalaya in view of the Board’s Circular - Appeal dismissed - decided against Revenue. - S.T.Appeal No.53/09 - FO/76403/2018 - Dated:- 6-7-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER and SHRI BIJAY KUMAR, TECHNICAL MEMBER Shri H. S. Abedin, Asstt. Commr. (AR) for the Revenue (s) Shri S. K. Goyal, C.A. for the Respondent (s) ORDER Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of designing, drawing and supervision of construction and activities undertaken by the Corporation. Therefore, the order of the ld.Commissioner (Appeals) is not in accordance with law and the provisions of the Finance Act, 1994. 3. On the other hand, the ld.C.A. for the Respondent-Assessee, relies on the definition of the Consulting Engineer in Section 65 (31) of the Finance Act, 1994, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For constructing these flats they have to do some designing, drawing and also provide advise and technical assistance. The contract is generally for a lumpsum amount with no separate allocation for the above charges. Some field officers are taking part of the contract as a service provided by a consulting engineer and levying service on the same. Representations have been received that in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced with effect from 1-5-2006. But, in the present case, the relevant period is 1997-2001. At that point of time, the expression any body corporate was not included in the said definition of consulting engineer . 6 . From a reading of the impugned order, we find that the Karnataka High Court has also taken the view that the expression consulting engineer as it appeared in Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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