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TMI Blog2007 (7) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... de - Appeal No. S/01/2007 - F. O. No. 836/2007 & S.O.No. 705/2007 - Dated:- 6-7-2007 - [Order per] - This application is for waiver of pre-deposit and stay of recovery in respect of an amount of Service tax of Rs. 4,650/- demanded by the lower authorities. The applicant (appellant), who is aged 81 years, is not present, nor represented. However, his request in writing for dispensing with hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Engineer under Section 65(13) of the Finance Act, 1994. He is only a diploma-holder. His relationship with the company during the above period was in the nature of employment. He was not a service provider to the company. According to him, an individual holding degree/diploma in any branch of engineering and employed in a company or a firm is excluded from the purview of Consulting Engineer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... degree in Engineering. He is holding only a diploma. The above definition of Consulting Engineer does not provide any clue as to whether a diploma-holder can be recognised as a 'professionally qualified engineer'. The service expected of a Consulting Engineer as defined under Section 65(13) is in the nature of advice, consultancy or technical assistance. The service may be in one or m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requirement does not appear to have been satisfied in this case. Therefore, without entering into examining the question whether a holder of diploma in engineering can be recognised as a 'professionally qualified engineer' for the purpose of Section 65(13) of the Finance Act, 1994, I hold that the demand of Service tax under challenge is liable to be vacated. 5. In the result, the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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