The interpretation of the word 'firm ' explained
MN Dastur and Co Vs Union of India
Interpretation of the word firm
M.N.Dastur and Co.Ltd.and another Vs. Union of India and Others
(2005) 279 ITR 147 (Cal)
Case Fact: Whether word firm used in definition of consulting engineer in sec 65(31) of Service Tax Act will include company .
Decision: Held by the hon"ble court that the word firm was used to denote any establishment of engineers providing consultancy services. Thus company will also be covered under the said definition.