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2008 (12) TMI 119 - AT - Service TaxCommissioner (Appeals) has held in favour of the respondent that he is a Master of Science in Chemistry and not a qualified engineer, which is one of the essential criteria to hold a person as Consulting Engineer. Accordingly, he has observed that the respondent is a full-time employee Director of the company, for which he is being remunerated by the company; and his services as Director of the company cannot be held to be covered under the category of Consulting Engineer services - no any infirmity in the views taken by the Commissioner (Appeals).
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