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2014 (10) TMI 813 - AT - Service TaxClassification of service - Scientific or technical consulting services or survey and map-making service - Held that:- Revenue wants to classify the service under ‘scientific and technical consultancy service’. As per the provisions of the Finance Act, ‘Scientific or technical consultancy’ means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to any person, in one or more disciplines of science or technology. - Respondents had not provided any advice or consultancy or scientific or technical assistance rather the respondents had undertaken a job of digitization of maps. In view of this, we find no infirmity in the impugned order - Decided against Revenue.
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