2005 (10) TMI 551

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....EMBER Ganesh Havanur for the Appellant. Vijaya Prakash for the Respondent. ORDER Dr. S.L. Peeran, Judicial Member. - The Revenue is aggrieved with the Order-in-Appeal No. 26/2002/ST, dated 31-12-2002 passed by the CCE (Appeals), Cochin. The Revenue proceeded to recover service tax against a draughtsman holding a certificate from an Industrial Training Institute on the ground that he....

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....n a careful consideration, we agree with the findings of the Commissioner (Appeals). That in order to be a consulting engineer, one has to be professionally qualified by obtaining a degree of engineering or a diploma of engineering from a recognized university. In the present case, the appellant is not even a graduate but only a certificate holder from an Industrial Training Institute. The certifi....