Consulting engineer exclusion: insurance surveying and loss assessment services by qualified engineers fall outside consulting engineer service tax scope. Services by qualified engineers acting as insurance surveyors or loss assessors are not taxable as consulting engineer services because consulting engineer services are limited to advice, consultancy or technical assistance in engineering disciplines; insurance surveying and loss assessment are insurance auxiliary services performable by various licensed professionals and thus fall outside the consulting engineer service tax scope.
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Provisions expressly mentioned in the judgment/order text.
Consulting engineer exclusion: insurance surveying and loss assessment services by qualified engineers fall outside consulting engineer service tax scope.
Services by qualified engineers acting as insurance surveyors or loss assessors are not taxable as consulting engineer services because consulting engineer services are limited to advice, consultancy or technical assistance in engineering disciplines; insurance surveying and loss assessment are insurance auxiliary services performable by various licensed professionals and thus fall outside the consulting engineer service tax scope.
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