https://www.taxtmi.com/caselaws?id=33445 Valuation of immovable property by an architect did not fall within consulting engineer service because the taxable category was confined to services rendered by a professionally qualified engineer. Acceptance of the valuation by the recipient did not change the provider's professional status or bring the activity within the tax net. The distinction between architecture and engineering was also recognised in the Trade Notice relied upon, supporting the view that architects are outside the scope of consulting engineer service. Service tax was therefore not payable. en-us Wed, 26 Nov 2008 00:00:00 +0530 Wed, 09 Sep 2009 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33445 Valuation of immovable property by an architect did not fall within consulting engineer service because the taxable category was confined to services rendered by a professionally qualified engineer. Acceptance of the valuation by the recipient did not change the provider's professional status or bring the activity within the tax net. The distinction between architecture and engineering was also recognised in the Trade Notice relied upon, supporting the view that architects are outside the scope of consulting engineer service. Service tax was therefore not payable. Case-Laws Service Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33445