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TMI Blog2015 (5) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Shri R Tandan, DR ORDER Per: R K Singh: Appeal has been filed against Order-in-Appeal No. 222/CE/MRT-I/2008 dated 31.12.2008 which upheld the order in original dated 23.4.2008 in terms of which a service tax demand of Rs. 80,017/- along with interest and penalty was confirmed under Consulting Engineer Service on the ground that the appellants had provided vaastu advice, blue print and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not of an engineer. Preparation of project report, typing and binding also does not fall in the consulting engineer. 3. The ld. DR argued that vaastu advice falls under Consulting Engineer Service as it is related to engineering. 4. We have considered the contentions of both sides. Under Section 65(105)(g) of the Finance Act 1994 the Consulting Engineer Service is defined as under: "to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any manner to any person in one or more disciplines of engineering". From the above definitions, it is evident that service to be covered under the consulting engineer service. Shri Neeraj Sharma will have to-be shown to be a professionally qualified engineer and should have rendered advice, consultancy or technical assistance in one or more disciplines of engineering. It is nowhere brought o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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