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2013 (11) TMI 552 - CESTAT MUMBAIServices of a Valuer - Ambit and scope of Consulting engineer services under service tax - Service provided to a client - Held that:- The service provided by any qualified engineer 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 include those qualified engineers who act as ‘insurance surveyor and loss assessor' within its scope and therefore, service tax levy on the Consulting Engineer in any discipline of engineering will not cover the insurance survey and loss assessment services rendered by a qualified engineer. In the Institution of Valuers case (2013 (1) TMI 348 - GUJARAT HIGH COURT), the Hon'ble High Court held that services rendered by a valuer whether it be by engineer or any other person, is not in relation to advice, consultancy or technical assistance in any one or disciplines of engineering and therefore, the services of valuers is not liable to service tax as "Consulting Engineer" - Decided in favour of assessee.
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