Insurance surveyor and loss assessor work by a qualified engineer falls outside Consulting Engineer Services, with tax demand set aside.

Services performed by a qualified engineer as an insurance surveyor and loss assessor are described as outside Consulting Engineer Services because they are treated as insurance auxiliary services, not advice, consultancy or technical assistance in an engineering discipline. The analysis relies on departmental circular guidance and the view that such work does not involve engineering consultancy. On that basis, the demand and penalty were set aside and service tax under Consulting Engineer Services was not upheld.

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Issues: Whether the activity of a qualified engineer acting as an insurance surveyor and loss assessor is taxable as Consulting Engineer Services.

Analysis: The dispute turned on the character of the services rendered. The Tribunal noted the departmental circular clarifying that insurance survey and loss assessment by a qualified engineer are not services in an engineering discipline and are classifiable as insurance auxiliary services, not Consulting Engineer Services. It also relied on the view that such services do not amount to advice, consultancy or technical assistance in any discipline of engineering.

Conclusion: The activity was held not liable to service tax under Consulting Engineer Services, and the issue was decided in favour of the assessee.

Final Conclusion: The impugned demand and penalty were set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Services rendered by a qualified engineer as an insurance surveyor or loss assessor do not fall within Consulting Engineer Services unless they amount to advice, consultancy or technical assistance in an engineering discipline.

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