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2018 (6) TMI 1427 - AT - Service TaxClassification of Services - Biomass availability studies - whether classified under Consulting Engineer Service or Management Consultant services? - Held that:- The respondent assessee herein has, under taken some study as also filing a report to the government organisation of Biomass availability in order to understand the capability of the particular district/village for considering Alternate Renewable Energy Resources - On glancing on the scope work as per the work order it seems that respondent has not undertaken any activities that may fall under consulting engineering services - demand set aside - appeal dismissed - decided against Revenue.
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