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    <title>2014 (1) TMI 1516 - CESTAT MUMBAI</title>
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    <description>An activity is taxable as consulting engineer service only if it involves advice, consultancy, or technical assistance from a professionally qualified engineer or engineering firm in an engineering discipline. Work consisting of cleaning a para xylene plant and carrying out radiation and convection-related tasks using equipment such as spraying ejectors, steam ejectors, nozzles, hoses, and air compressors did not meet that definition because no engineering advice or technical consultancy was shown. On that reasoning, the demand was held unsustainable and the lower authority&#039;s classification was upheld.</description>
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      <description>An activity is taxable as consulting engineer service only if it involves advice, consultancy, or technical assistance from a professionally qualified engineer or engineering firm in an engineering discipline. Work consisting of cleaning a para xylene plant and carrying out radiation and convection-related tasks using equipment such as spraying ejectors, steam ejectors, nozzles, hoses, and air compressors did not meet that definition because no engineering advice or technical consultancy was shown. On that reasoning, the demand was held unsustainable and the lower authority&#039;s classification was upheld.</description>
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