https://www.taxtmi.com/caselaws?id=33389 Services could not be taxed as Consulting Engineer services because the respondent was not a professionally qualified engineer, but held a Master of Science degree in Chemistry. The classification issue also considered whether a full-time employee-director, paid by the company, could fall within that taxable category. As the statutory description of Consulting Engineer is confined to services provided by a professionally qualified engineer, the lower appellate authority's view was upheld. The service tax demand therefore could not be sustained. en-us Fri, 12 Dec 2008 00:00:00 +0530 Tue, 25 Aug 2009 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33389 Services could not be taxed as Consulting Engineer services because the respondent was not a professionally qualified engineer, but held a Master of Science degree in Chemistry. The classification issue also considered whether a full-time employee-director, paid by the company, could fall within that taxable category. As the statutory description of Consulting Engineer is confined to services provided by a professionally qualified engineer, the lower appellate authority's view was upheld. The service tax demand therefore could not be sustained. Case-Laws Service Tax Fri, 12 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33389