Body corporate covered under ‘consulting engineer’ & liable to service tax

Commissioner of Central Excise Vs Sepco Electric Power Construction Corporation (Supreme Court of India) Held that body corporate is not excluded from payment of service tax and covered within the definition of consulting engineer. Facts- The assessee-respondent, M/s Sepco Electric Power Construction Corporation is a Government of China company incorporated in the Republic of China, entered into a contract dated 26.04.2003 with M/s. Bharat Aluminium Co. Ltd., Korba for providing “Design Engineering Services” and “Project Management & Technical Services”. In terms of the said agreem...