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    <description>Detailed engineering survey, cadastral survey, soil investigation, drawing and submission, and allied survey work were treated as survey-related functions, not as advice, consultancy or technical assistance rendered by a qualified engineer under consulting engineering services. The later amendment that separately introduced levy on survey and map-making supported the view that such activities were outside the existing taxable entry during the relevant period. On that basis, the Tribunal&#039;s finding was accepted and the revenue&#039;s challenge failed, leaving the activities outside service tax under consulting engineering services for the period in question.</description>
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