Skeletal tissue is a type of muscle tissue but all muscle tissue are not Skeletal tissue.
Muscle tissue is a soft tissue that composes muscles in animal bodies, and gives rise to muscles' ability to contract.
There are three types of muscle tissue
a.Skeletal Tissue
b.Smooth Tissue
c.Cardiac Tissue.
Skeletal tissure occur in muscles which are attached to the skeleton. They are striated in appearance and are under voluntary control.
Smooth tissure are located in walls of hollow visceral organs, except the heart, appear spindle-shaped, and are also under involuntary control.
Cardiac tissue are located in the walls of the heart, appear striated, and are under involuntary control.
So they are not exactly same some muscle tissue are different from skeletal tissue and some are same.