Supreme Court of India
Commissioner of Central Excise, Raipur v. M/s Sepco Electric Power Construction Corporation
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From the headnote
Finance Act, 1994: s.65(31) – Service Tax – Definit ion of “consulting engineer” u/s. 65(31) of the Act – Whet her ‘body corporate’ is covered within its sweep prior to 2005 amendment – Held: Even before the 2005 amendment, the term ‘con sulting engineer’ included “body corporate” – Even in s.3(42) of the General Clauses Act, 1897, the word “person” includes any c ompany or association or body of individuals, whether incorpor ated or not – Therefore, there is no logic and/or reason to exclu de a” body corporate” from the definition of “consulting engin eer” and to exclude the services of a
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 2018 Commissioner of Customs (import), Mumbai v. M/s. Dilip Kumar and Company & Ors.
- 1981 K.P. Varghese v. The Income-tax Officer, Ernakulam, and Another
- 1960 The Vanguard Fire and General Insurance Co. Ltd., Madras v. M/s. Fraser and Ross and Another.
- 1955 Tirath Singh v. Bachittar Singh and Others
- 1984 Bhag Mal v. Ch. Parbhu Ram and Others
- 1985 The Commissioner of Income Tax, Bangalore v. Sri J.H. Gotla, Yadagiri
- 2015 Commissioner, Central Excise & Customs, Kerala v. M/s Larsen & Toubro Ltd.
- 1998 M/s. Pappu Sweets and Biscuits Etc. v. Commissioner of Trade Tax U.P. Lucknow
- 2004 M/s. Gem Granites v. Commissioner of Income Tax, Tamil Nadu
- 1981 Vazir Sultan Tobacco Co. Ltd. Etc. Etc. v. Commissioner of Income-tax Andhra Pradesh, Hyderabad
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