Service Tax not leviable on services by qualified engineers as insurance surveyor and loss assessor

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..... 30-4-2001 I am directed to say that doubts have been raised as to whether the services rendered by qualified engineers as insurance surveyor and loss assessor, would come under the purview of service tax levied on the service provided by the consulting engineers. 2. The matter has been examined in the Board's office. As per sub-clause (g) of clause (48) of section 65 of the Finance Act, 19 .....

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..... btaining a licence. 4. It is evident that a number of professionals other than engineers can also be engaged by the insurer for surveying and loss assessments. The very fact that a number of professionals such as Chartered Accountant, Cost Accountant, Actuary, or a person holding diploma in relation to insurance can provide services as surveyors or loss assessor in itself suggest that the servic .....

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..... ed that the term 'consulting engineer' as defined in the Service Tax Act, will not include those qualified engineers who act as 'insurance surveyors and loss assessor' within its scope and therefore service tax levy on the consulting engineer in any discipline of engineering will not cover the insurance surveying and loss assessment services rendered by a qualified engineer. 6. Trade and field f .....

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