https://www.taxtmi.com/caselaws?id=34708 Processing of raw material, periodic testing, quality control and machinery maintenance were treated as testing activities, not technical advice or consultancy; merely detecting defects or indicating corrective steps was insufficient to amount to consulting engineer service. On those facts, the broader construction of consulting engineer service did not apply, and the service tax demand could not be sustained. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 25 Apr 2013 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34708 Processing of raw material, periodic testing, quality control and machinery maintenance were treated as testing activities, not technical advice or consultancy; merely detecting defects or indicating corrective steps was insufficient to amount to consulting engineer service. On those facts, the broader construction of consulting engineer service did not apply, and the service tax demand could not be sustained. Case-Laws Service Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34708