ISO 9001 certification work falls outside Consulting Engineer service where no engineering advice or service is shown.

ISO 9001 certification activity involving visits to client units, examination of management systems, and confirmation of quality-management compliance was treated as outside the scope of Consulting Engineer service. The record did not show any engineering advice or engineering service being rendered, and the show cause notice and original order did not establish that essential element. The Commissioner (Appeals) also relied on Board Circular No. 1/1/2002-S.T. and found the activity outside paragraph 10 of the circular. Accordingly, the service was not liable to service tax under the Consulting Engineer category, and the Revenue's appeal failed.

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Issues: Whether the assessee's activity of certifying clients for ISO 9001 compliance fell within the ambit of "Consulting Engineer" so as to attract service tax.

Analysis: The activity consisted of visiting units, examining management systems, and certifying whether quality management requirements were satisfied for ISO certification. The show cause notice and the original order did not establish any engineering advice or engineering service being rendered. The Commissioner (Appeals) also considered the Board's Circular No. 1/1/2002-S.T. dated 26-2-2002 and found the activity outside Para 10 of the circular.

Conclusion: The activity was not taxable as Consulting Engineer service and the Revenue's appeal failed.

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