https://www.taxtmi.com/caselaws?id=114 The Tribunal found that the functions performed by the respondent fell within the definition of "Consulting Engineer," contrary to the Commissioner (Appeals) decision. The Tribunal emphasized that services provided by valuers could be considered as engineering advice, making them liable for service tax. The Tribunal set aside the Order-in-Appeal as improper and reduced the penalty imposed on the respondent, directing them to obtain Central Excise Registration under Service Tax and submit relevant returns. The Revenue's appeal was partially allowed based on the Tribunal's analysis and findings. en-us Thu, 18 Sep 2003 00:00:00 +0530 Thu, 03 Jul 2008 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114 The Tribunal found that the functions performed by the respondent fell within the definition of "Consulting Engineer," contrary to the Commissioner (Appeals) decision. The Tribunal emphasized that services provided by valuers could be considered as engineering advice, making them liable for service tax. The Tribunal set aside the Order-in-Appeal as improper and reduced the penalty imposed on the respondent, directing them to obtain Central Excise Registration under Service Tax and submit relevant returns. The Revenue's appeal was partially allowed based on the Tribunal's analysis and findings. Case-Laws Service Tax Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114