https://www.scconline.com/blog/post/2022/07/13/service-rendered-by-consulting-engineer-prior-to-2005-amendment-to-finance-act-liable-to-service-tax-body-corporate-supreme-court-legal-research-updates-news/
Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?