Consulting engineer tax classification fails for erection, installation and commissioning charges under the applicable circular.

Erection, installation and commissioning charges were not treated as consulting engineer services for the relevant period because the Board's circular clarified that such activity fell outside that tax category. Relying on that clarification, the earlier service tax demand could not be sustained, and the impugned order was set aside with consequential relief to the assessee.

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Issues: Whether erection, installation and commissioning services were classifiable and taxable as consulting engineer services for the relevant period.

Analysis: The appeal turned on the Board's circular clarifying that charges for erection, installation and commissioning were not covered under consulting engineer services for the period in question. In view of that clarification, the earlier demand could not be sustained.

Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief to the assessee.

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