Erection, commissioning and installation services were held outside Consulting Engineer Service for the pre-July 2003 period.

Erection, commissioning and installation services performed by a subcontractor were treated as outside Consulting Engineer Service for the period before July 2003. The Tribunal followed earlier decisions holding that such activities did not fit within that service category for the relevant period and relied on the CBEC circular supporting the assessee's view. On that basis, the consideration received for the work was held not taxable under Consulting Engineer Service for the impugned period, and the assessee's appeal succeeded.

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Issues: Whether consideration received for erection, commissioning and installation by a subcontractor was taxable under Consulting Engineer Service for the period prior to July 2003.

Analysis: The services in question were erection, installation and commissioning activities, and the Tribunal relied on earlier decisions holding that such activities did not fall within the scope of Consulting Engineer Service for the relevant period. The decision was also aligned with the CBEC circular cited before the Tribunal, which supported the assessee's position.

Conclusion: The service was not taxable under Consulting Engineer Service for the impugned period, and the assessee's appeal succeeded.

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