2013 (11) TMI 552

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....handrasekharan The appeal is directed against Order-in-Appeal No. P-III/334/2005 dated 11/10/2005 passed by the Commissioner of Central Excise (Appeals), Pune 2. The appellant is an Engineer ad is engaged in the profession of surveyor/loss assessor under Section 64 of the Insurance Act, 1938 and undertakes work relating to survey and loss assessment. The Revenue was of the view that the appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the area of insurance survey or loss assessment are not in the nature of services in an engineering discipline. Even as per the WTO classification of services, insurance survey and loss assessment is categorized as insurance auxiliary services and not as "Consulting Engineer Services". It was accordingly clarified that the term "Consulting Engineer" as defined in the Service Tax Act, will not i....