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2009 (5) TMI 177 - CESTAT, BANGALOREContract for inspecting and reporting on the work execution done by another party on the construction site - The entire exercise of the revenue in their appeal is directed to prove that inspection related services would fall under the category of consulting engineer services. - CBEC vide its order No. 1/1/2002, dated 26-23-2003, issued under Section 37B (of the Central Excise Act as made applicable to service tax) had clarified that certification give under authority of any code or statute can not be considered as a consulting engineer service. However the new service included in 2003 budget, namely ‘technical inspection and certification services’ would cover certification of all types including that of immovable property.” - new services not covered under earlier categories as per decision of Division bench of the Tribunal in the case of Board of Control for Cricket in India v. Commr. of ST, Mumbai [2007 - TMI - 1530 - CESTAT, MUMBAI] - we are of the considered view that the services provided by the respondents would get covered under technical inspection and certification services with effect from the date it has been notified in the statute and the said services cannot be covered under consulting engineer services
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