https://www.taxtmi.com/caselaws?id=288484 Erection, installation and commissioning charges were not covered within the scope of Consulting Engineer service under section 65(48) of the Finance Act, 1994 for the period prior to 2003. The activity involved site-based erection and commissioning of goods, which did not amount to consulting engineering, and the Board's circular also clarified that such charges were outside the taxable service. The charges were therefore not liable to Service Tax for the relevant period, and the Revenue's appeal failed. en-us Wed, 27 Jul 2005 00:00:00 +0530 Wed, 10 Jun 2020 16:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288484 Erection, installation and commissioning charges were not covered within the scope of Consulting Engineer service under section 65(48) of the Finance Act, 1994 for the period prior to 2003. The activity involved site-based erection and commissioning of goods, which did not amount to consulting engineering, and the Board's circular also clarified that such charges were outside the taxable service. The charges were therefore not liable to Service Tax for the relevant period, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 27 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288484