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2015 (5) TMI 916 - CESTAT NEW DELHI

2015 (5) TMI 916 - CESTAT NEW DELHI - 2015 (40) S.T.R. 742 (Tri. - Del.) - Consulting Engineer Service - appellants had provided vaastu advice, blue print and project report typing and binding services - Held that:- 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 now .....

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g engineer. Thus, we find that Revenue has not been able to discharge its obligation/onus to show that the appellant was professionally qualified engineer and also rendered any advice in relation to any particular branch of engineering - Decided in favour of assessee. - No. ST/219/2009-CU(DB) - Final Order No. ST/A/50979/2015-CU(DB) - Dated:- 26-3-2015 - G Raghuram, President And R K Singh, Member (T),JJ. For the Appellant : None For the Respondent : Shri R Tandan, DR ORDER Per: R K Singh: Appea .....

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tax. But the Commissioner (Appeals) dismissed their contention primarily observing that the appellant's activities are well covered under the category of Consulting Engineer Service defined under Section 65(105)(g) of the Finance Act, 1994. 2. The appellant has contended that "vaastu advice does not fall in the category of consulting engineer service as that is mythological in nature and that vaastu concept is only a belief in Hinduism and some people who have allegiance to the astrolo .....

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ulting Engineer Service is defined as under: "to any person, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hardware engineering." [Explanation.- For the purposes of this sub-clause, it is hereby declared that services provided by a consulting engineer in relation to advice, consultancy or technical assistance in the disciplines of both computer hardware eng .....

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