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2015 (10) TMI 980 - AT - Service TaxConsulting engineer services - classification - appellant contends that NEERI, being a registered society, is not within the ambit of taxable service which is restricted to service rendered by engineering firms. - revenue contended that they have rendered service in the category of "scientific or technical consultancy" - revenue has almost entirely relied upon the entry in Wikipedia on the subject of environmental engineer Held That:- it is amply evident that the disputed projects do not involve engineering. Levying of tax on the consideration received for the disputed projects on the ground that these arise from rendering "consulting engineer" service is, therefore, not sustainable. The appellant has admitted these to be scientific and technical studies. We find that the appellant has registered itself as "scientific and technical consultants" with effect from 4 th January 2002 shortly after this service was made taxable and has discharged tax liability on the projects admitted as "engineering consulting". As the disputed projects are not "engineering", they were not taxable during the relevant period. – Decided in favour of the Appellant.
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