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2015 (5) TMI 916 - AT - Service TaxConsulting Engineer Service - appellants had provided vaastu advice, blue print and project report typing and binding services - Held that:- It is evident that service to be covered under the consulting engineer service. Shri Neeraj Sharma will have to-be shown to be a professionally qualified engineer and should have rendered advice, consultancy or technical assistance in one or more disciplines of engineering. It is nowhere brought out in the order in appeal or in the order in original that Shri Neeraj Sharma is a professionally qualified engineer. Further it is also not brought out as to in which discipline(s) of engineering the service has been rendered. Making blue print, typing, project report done by the appellants will have to be shown to be relating to one or more disciplines of engineering. For example a lay man making a blue print or typing the project report would not qualify to be called a consulting engineer. Thus, we find that Revenue has not been able to discharge its obligation/onus to show that the appellant was professionally qualified engineer and also rendered any advice in relation to any particular branch of engineering - Decided in favour of assessee.
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