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    <title>2013 (11) TMI 552 - CESTAT MUMBAI</title>
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    <description>Services performed by a qualified engineer as an insurance surveyor and loss assessor are described as outside Consulting Engineer Services because they are treated as insurance auxiliary services, not advice, consultancy or technical assistance in an engineering discipline. The analysis relies on departmental circular guidance and the view that such work does not involve engineering consultancy. On that basis, the demand and penalty were set aside and service tax under Consulting Engineer Services was not upheld.</description>
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