TMI Blog2007 (4) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ces and accordingly not liable to pay tax - Appeal No. S/90/2004 - Final Order No. 392/2007 - Dated:- 10-4-2007 - [Order per] - Lower authorities have demanded Service Tax of Rs. 14,000 from the appellants and have imposed on them penalties. The above tax was sought to be levied on a gross amount of Rs. 2.8 lakhs received as service charges by the appellants from their clients during 2001-02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho attended to the machines of the clients were not professionally qualified engineers, nor found to be so by the lower authorities. Neither of the authorities has specified the discipline of engineering in which Consulting Engineer s Service was rendered by the appellants to their clients Learned consultant for the appellants has reiterated this case On the other hand, learned SDR reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of their clients' machines were Consulting Engineers as defined under the Act. According to this definition, Consulting Engineer means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering. 3. Learned Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Consulting Engineer as defined under the Finance Act, 1994. 4. In the result, it is held that the servicing done by the appellant's technicians did not involve any 'advice', 'consultancy' or 'technical assistance' and the same was not to be treated as a Consulting Engineer's Service . The impugned order is set aside and the appeal is allowed. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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