1. Meaning and Scope

1.1

Service tax on consulting engineer was levied with effect from 7-7-1997. As per section 65(105) (g) of the Finance Act, 1994 (‘the Finance Act’), Consulting Engineer Service means

“any service provided to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering, but not in the discipline of computer hardware engineering or computer software engineering”

1.2

Further, as per section 65(31) of the Finance Act, consulting engineer means

“any professionally qualified engineer or any body corporate or any other 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”