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2010 (3) TMI 343 - HC - Service TaxConsulting Engineer Service- Circular No. 49/11/2002-S.T., dated 8-12-2002- Whether CESTAT is right in holding that the Assessee is not liable to service tax under the head ‘Consulting Engineering Services’ on the activities of detailed engineering survey, cadastral survey, soil investigation and drawing/submission, inspite of clarification issued by Central Board of Excise and Customs vide Circular No. 49/11/2002-S.T., dated 8-12-2002?. Held that- upheld the order made by Commissioner (Appeals). In absence of any evidence to the contrary, it is not possible to find any legal infirmity in the impugned order of the Tribunal.
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