2015 (5) TMI 916

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....he Appellant : None For the Respondent : Shri R Tandan, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Appeal No. 222/CE/MRT-I/2008 dated 31.12.2008 which upheld the order in original dated 23.4.2008 in terms of which a service tax demand of Rs. 80,017/- along with interest and penalty was confirmed under Consulting Engineer Service on the ground that the appellants ha....

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....n as blue print of house is work of tracer and not of an engineer. Preparation of project report, typing and binding also does not fall in the consulting engineer. 3. The ld. DR argued that vaastu advice falls under Consulting Engineer Service as it is related to engineering. 4. We have considered the contentions of both sides. Under Section 65(105)(g) of the Finance Act 1994 the Consulting ....

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....renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of engineering". From the above definitions, it is evident that service to be covered under the consulting engineer service. Shri Neeraj Sharma will have to-be shown to be a professionally qualified engineer and should have rendered advice, consultancy or technical assistance in one or....