2005 (10) TMI 551

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he 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 is a professionally qualified cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h 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 certificate has been issued by Ministry of Lab....