d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 006.01 / 01.07.07 [Issue] Whether a self-employed professionally qualified engineer can be considered as 'consulting engineer' [section 65(31)] and service provided by such self-employed professionally qualified engineer to a client in relation to one or more discipline of engineering is leviable to service tax under consulting engineer service [section 65(105)(g)]? [Comment] 
Consulting engineers include self-employed professionally qualified engineer, whether or not employing others for assistance. Services provided by such self-employed professionally qualified engineer to a client in relation to one or more discipline of engineering is leviable to service tax under consulting engineer service [section 65(105)(g)].
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
Comment