2008 (11) TMI 146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hy, Member (Technical)  (Final Order No. A/2498/WZB/Ahd/2008-CII dt. 26.11.2008 certified on 28.11.2008 in Appeal No. ST/20/2005) Dr. M.K. Rajak, SDR for Appellant ShriS.D. Gohil, Adv. for Respondent Per B.S.V. Murthy :- Revenue has filed this appeal against the decision of the Commissioner (Appeals) setting aside the order of the Original Adjudicating Authority confirming demand ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvice covers services provided by a professionally qualified engineer and engineering and architecture are considered as separate disciplines of technical education and two separate professions. Council of Architecture and All India Council for Technical Education have been relied upon to arrive at this conclusion. The Commissioner (Appeals) has held that only when valuation of immovable property ....