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<h1>Service Tax Clarification: Third-Party Inspections Not Taxable as 'Consulting Engineer' Services, Says CBEC.</h1> The Central Board of Excise and Customs clarifies the applicability of service tax on third-party inspections and certifications. The Board addresses whether such services, performed by certifying agencies for marine and non-marine equipment, fall under the category of 'consulting engineer' services, which involve advice, consultancy, or technical assistance. It is determined that certifications required by law or international protocols do not constitute consultancy or technical assistance and thus are not taxable under 'consulting engineer.' However, other services provided without statutory authority may be subject to service tax. Each case should be examined based on specific agreements and relevant statutes.