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2018 (6) TMI 256 - AT - Service TaxClassification of Services - services of Survey and preparation of project report for road projects - Consulting Engineering Service or otherwise? - Held that:- The Appellant firm is undisputedly not an Engineering Firm. The Proprietor is not a qualified engineer. Only for the reason that he is having skill and knowledge he cannot be considered as professionally qualified Engineer. Since the firm is not a qualified engineering firm therefore the service rendered by them are not covered under the category of Consulting Engineer Services. The Tribunal in case of CCE, Vadodara-II Vs SKP Projects (P) Ltd. [2015 (4) TMI 531 - CESTAT AHMEDABAD] has held that the services in question would fall under the category of survey and map making service. As the lower authorities have not properly appreciated the facts, it is appropriate to remand the case back to the Adjudicating Authority to consider the facts afresh and pass appropriate order - appeal allowed by way of remand.
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