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2014 (10) TMI 167 - AT - Service TaxDenial of refund claim - Consulting Engineer Service - Unjust enrichment - Bar of limitation - Held that:- Activity undertaken by HOSI is in nature of executing the job. HOSI is not providing any technical assistance or consultancy service to ONGC as they are not analyzing any data collected by them. Their mere job is to provide data on hard copy to ONGC for their consideration. In these circumstances, the HOSI is neither providing any consultancy or technical assistance. Further, we find that HOSI is neither a professionally qualified engineer nor they are an engineering firm during the relevant time as per the definition of "Consulting Engineer" under Section 65(31) of the Finance Act, 1994. By Merely employing an engineer, it does not become an engineering firm. Therefore, on merits, we hold that the activity undertaken by the HOSI do not qualify under the category of Consulting Engineer Service. Therefore, HOSI is not required to pay service tax in this case - matter remanded back - Decided in favour of assessee.
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