Prior to 2006, service rendered by a company cannot be brought under category of Consulting Engineer

Where the assessee company executed a works contract of design, development, commissioning etc., of an oil free compressor system for its client during the period 1997–2001 it was held that the assessee is not liable under ‘consulting engineering services’ –

(i) since services rendered by ‘companies’ were not liable prior to 1.5.2006 under this category;

(ii) since the assessee company’s service fall under works contract services which wa

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