Third-party certification under statutory authority not treated as consulting engineer service; non statutory inspections remain taxable. Certificates and inspections performed under the authority of any statute, international protocol, convention or code are not to be treated as consultancy, advice or technical assistance and thus are not taxable as services of a consulting engineer. Inspections or surveys undertaken by an agency for issuing such statutory certificates are likewise non taxable; however, any inspection, survey, assessment, technical assistance, consultancy or advice provided outside statutory authority, or preliminary inspections by a different agency that amount to assistance, will be taxable under the head Consulting Engineer. Each case must be decided on facts, contractual terms and applicable statutory or international provisions.