https://www.taxtmi.com/caselaws?id=1539 ISO 9001 certification activity involving visits to client units, examination of management systems, and confirmation of quality-management compliance was treated as outside the scope of Consulting Engineer service. The record did not show any engineering advice or engineering service being rendered, and the show cause notice and original order did not establish that essential element. The Commissioner (Appeals) also relied on Board Circular No. 1/1/2002-S.T. and found the activity outside paragraph 10 of the circular. Accordingly, the service was not liable to service tax under the Consulting Engineer category, and the Revenue's appeal failed. en-us Thu, 22 Mar 2007 00:00:00 +0530 Mon, 09 Feb 2009 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1539 ISO 9001 certification activity involving visits to client units, examination of management systems, and confirmation of quality-management compliance was treated as outside the scope of Consulting Engineer service. The record did not show any engineering advice or engineering service being rendered, and the show cause notice and original order did not establish that essential element. The Commissioner (Appeals) also relied on Board Circular No. 1/1/2002-S.T. and found the activity outside paragraph 10 of the circular. Accordingly, the service was not liable to service tax under the Consulting Engineer category, and the Revenue's appeal failed. Case-Laws Service Tax Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1539