Supreme Court · 2022 INSC 679 · Decided 11 July 2022
Commissioner of Central Excise, Raipur v. M/S Sepco Electric Power Construction Corporation
- Court
- Supreme Court of India
- Citation
- 2022 INSC 679 · [2022] 17 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4928/2018
- Decided
- 11 July 2022
- Bench
- M.R. SHAH, SANJIV KHANNA (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Finance Act, 1994: s.65(31) - Service Tax - Definition of "consulting engineer" u/s. 65(31) of the Act - Whether 'body corporate' is covered within its sweep prior to 2005 amendment - Held: Even before the 2005 amendment, the "body corporate" - Even in s.3(42) of the General Clauses Act, 1897, the word "person" includes any company or association or body of individuals, whether incorporated or not - Therefore, there is no logic and/or reason to exclude a" body
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