https://www.taxtmi.com/caselaws?id=765 A society engaged only in testing instruments and issuing test reports did not fall within consulting engineer service because that taxable category requires a professionally qualified engineer or engineering firm rendering engineering advice, consultancy or technical assistance. The activity was confined to testing and reporting, not advisory engineering work, so service tax liability was not attracted. A departmental circular on public funded research institutions receiving Government grants was also noted as supporting non-taxability in this context, and the cited precedents were treated as factually distinguishable. en-us Thu, 18 May 2006 00:00:00 +0530 Mon, 31 Mar 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765 A society engaged only in testing instruments and issuing test reports did not fall within consulting engineer service because that taxable category requires a professionally qualified engineer or engineering firm rendering engineering advice, consultancy or technical assistance. The activity was confined to testing and reporting, not advisory engineering work, so service tax liability was not attracted. A departmental circular on public funded research institutions receiving Government grants was also noted as supporting non-taxability in this context, and the cited precedents were treated as factually distinguishable. Case-Laws Service Tax Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765