2008 (11) TMI 146

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..... overed by the consulting engineer service - If service receivers find the consultation acceptable given by a non-qualified engineer, it would not mean that service tax is payable on such service. The basic requirement is that service should have been provided by a professionally qualified engineer - ST/20/2005 - A/2498/WZB/Ahd/2008-CII - Dated:- 26-11-2008 - Smt. Archana Wadhwa, Member (Judici .....

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..... d by him would require knowledge of engineering to arrive at a correct value of the property. Since service requires engineering knowledge tax has been correctly demanded. On the other hand ld. Advocate submits that as per the Trade Notice issued by Delhi vide Trade Notice No. 1/98-ST dt. 5.1.1998, architects are not under the ambit of service provided by consulting engineers in view of the fact t .....

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..... eer. Only services provided by a professionally qualified engineer is covered by the consulting engineer service. If service receivers find the consultation acceptable given by a non-qualified engineer, it would not mean that service tax is payable on such service. The basic requirement is that service should have been provided by a professionally qualified engineer. It is not the case here. We al .....

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