Consulting Engineer Service requires engineering advice or technical assistance; plant cleaning work does not meet the definition.

An activity is taxable as consulting engineer service only if it involves advice, consultancy, or technical assistance from a professionally qualified engineer or engineering firm in an engineering discipline. Work consisting of cleaning a para xylene plant and carrying out radiation and convection-related tasks using equipment such as spraying ejectors, steam ejectors, nozzles, hoses, and air compressors did not meet that definition because no engineering advice or technical consultancy was shown. On that reasoning, the demand was held unsustainable and the lower authority's classification was upheld.

---

---

Issues: Whether the activity undertaken by the service provider amounted to consulting engineer service under Section 65(31) of the Finance Act, 1994.

Analysis: The statutory definition applies only where a professionally qualified engineer or engineering firm renders advice, consultancy, or technical assistance in one or more disciplines of engineering. The work order in question related to cleaning of a para xylene plant and execution of radiation and convection-related activity using equipment such as spraying ejectors, steam ejectors, nozzles with hoses, and air compressors. No advice, consultancy, or technical assistance was shown to have been provided.

Conclusion: The activity did not fall within consulting engineer service and the demand was unsustainable.

Final Conclusion: The Revenue's challenge failed and the classification adopted by the lower authority was upheld.

Ratio Decidendi: A service is taxable as consulting engineer service only when it involves professional engineering advice, consultancy, or technical assistance; mere execution of cleaning or plant-related work using equipment does not satisfy that definition.

---