Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: articles on VAT and GST in India :: cpt :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARD :: list of goods taxed at 4% :: VAT Audit :: VAT RATES :: form 3cd :: TAX RATES - GOODS TAXABLE @ 4% :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARDS :: due date for vat payment :: TDS
« Service Tax »
 Income tax returns (ITR) filing: Not filed returns for 2 years? Beware! Deadline nearing
 All you want to know about HRA: When you can claim and how it is calculated?
 Income Tax Saving: 6 ways to save tax without investing before March 31 tax deadline
 Unnable to file your tax return? Take help of these portals
 Do you know which 80C instruments can help you save tax and carry no future tax liability?
 E-way relief, for now, to e-commerce, courier firms sending small orders
 Where to invest for saving more on taxes
 A simpler GST can become a registry of all invoices, says iSPIRT’s Sharad Sharma
  Income Tax department may defend CPC in returns fraud case
 One GST rate not possible, next reform after compliance improves,
  Communication to the Central Excise/Service Tax Taxpayers on migration to GST

May, 23rd 2013

%                                          Judgment delivered on: 23.04.2013

+       CEAC No.28/2012

                                               ... Petitioner

                                            .... Respondent

Advocates who appeared in this case:
For the Appellant       : Mr Satish Kumar, Sr. Standing Counsel.
For the Respondent      : Mr L.P. Asthana and Ms Praveena Gautam,




CM No. 14721/2012 (Exemption)

        Allowed subject to all just exceptions.

CM No. 14722/2012 (Delay)

        The delay in filing the appeal is condoned.

CEAC 28/2012 & CM No. 14720/2012(Stay)

1       This appeal has been filed on behalf of the Revenue being aggrieved by
the order dated 13.07.2011 passed by the Customs, Excise & Service Tax,
Appellate Tribunal, Principal Bench, New Delhi in ST/Appeal No. 418/2007

ITA No.28/2012                                                      Page 1 of 3
which arose out of the order dated 30.04.2007 passed by the Commissioner of
Customs & Central Excise, Raipur.

2       The only question which is sought to be raised in the present appeal is
whether the definition of `Consulting Engineer' as appeared in Section 65(31) of
the Finance Act, 1994 as applicable to the period 1997-2001, includes a
`company' or not.

3       It is an admitted position that the respondent is a private limited company
incorporated under the Companies Act, 1956. According to the appellant, the
respondent would be covered by the definition of `Consulting Engineer' in
Section 65(31) of the Finance Act, 1994 as it existed at the relevant time. In
order to appreciate the argument advanced on behalf of the appellant, it would be
appropriate if we set out the provisions of this Section; to the extent relevant, as it
existed during the relevant time :

        "Section 65. Definitions
         In this Chapter, unless the context otherwise requires:-
         xxxx         xxxx           xxxx          xxxx           xxxx
         (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;

         xxxx         xxxx           xxxx          xxxx           xxxx"
4       It may be relevant to point out that the words "an engineering firm"
appearing in the above definition, were substituted by the Finance Act, 2006 with
effect from 01.05.2006 with the words "any body corporate or any other firm". It
is, therefore, clear that the expression "any body corporate" was introduced with
effect from 01.05.2006. But, in the present case, the relevant period is 1997-

ITA No.28/2012                                                            Page 2 of 3
2001.     At that point of time, the expression "any body corporate" was not
included in the said definition of `consulting engineer'.

5       The learned counsel for the appellant submitted that Section 3(42) of the
General Clauses Act, 1897 ought to be pressed into service. He submitted that
the word `person' includes any company or association or body of individuals
whether incorporated or not. However, we fail to understand as to how the
learned counsel for the appellant can place reliance on Section 3(42) of the
General Clauses Act. That provision would only apply where the word `person'
is used in any Act or Regulation. The definition of `consulting engineer' as
provided in Section 65(31) of the Finance Act, 1994, as it existed during the
relevant period, did not employ the word `person' at all. Consequently, the
provisions of Section 3(42) of the General Clauses Act, 1897 would not apply.

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(31) of the Finance Act, 1994, at the relevant time (i.e.
prior to 01.05.2006), did not include "a private limited company or any other
body corporate".

7       In view of the foregoing, no substantial question of law arises for our

8       The appeal is dismissed.

                                          BADAR DURREZ AHMED, J

                                          VIBHU BAKHRU, J
APRIL 23, 2013rk/`ns'

ITA No.28/2012                                                      Page 3 of 3
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Company Search Engine Optimization Company US SEO Local SEO Company Website SEO Company Alabama SEO Company Alaska SEO Company Arizona SEO Company Arkansas SEO Company California SEO Company Colorado SEO Company Connecticut SEO Company Delawa

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions