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- Appeal for demand of service tax on service of Consulting Engineer - Whether service rendered by Software Engineer can be considered as service rendered by a Consulting Engineer The judgment pertains to an appeal against the demand of service tax on the service of a Consulting Engineer for a specific period. The main issue for consideration was whether the service provided by a Software Engineer could be categorized as that of a Consulting Engineer. The Tribunal examined the records and the arguments presented by both sides. The Tribunal noted that the appellant undertakes advisory activities in addition to software licensing/sale, which involve consultation and advice. The Tribunal emphasized that consulting engineers are not limited to traditional engineering branches but also encompass software engineering. The Tribunal highlighted that the Government of India issued an exemption notification for services rendered by Consulting Engineers in relation to Software, indicating recognition of Software Engineers as Consulting Engineers under the Finance Act, 1994. Consequently, the Tribunal affirmed the lower order, dismissing the appeal. In conclusion, the judgment upheld the view that services provided by Software Engineers could be considered as services rendered by Consulting Engineers. The decision was based on the recognition of the advisory and consultative nature of the activities undertaken by the appellant, which aligned with the scope of Consulting Engineers as defined in the Finance Act, 1994. The Tribunal's analysis emphasized the broad application of engineering techniques, including in software development, and the acknowledgment by the Government through the exemption notification further supported the classification of Software Engineers as Consulting Engineers. As a result, the appeal against the demand for service tax on the service of a Consulting Engineer was dismissed.
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