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2011 (4) TMI 132 - AT - Service TaxDemand - Scientific or Technical consultancy - NGRI undertook several R&D projects classifiable under sponsored projects, collaborative projects, grant-in-aid projects and composite projects - All the activities undertaken by the assessee fell within the 'survey and map-making services' as per the clarification - As this service was brought under the tax net with effect from 16-6-2005, the demand raised for the period prior to 16-6-2005 was not sustainable - The assessee was under the bona fide belief that it had not carried out any activity exigible to service tax under the Act - It also includes services providing information on sub-surface earth formations by different methods such as seismographic, gravimetric, magneto-metric methods or other sub-surface surveying methods - The assessee or the revenue has not furnished details of the report furnished to the various agencies/entities on completion of the project by NGRI, without which we cannot decide if NGRI also provided scientific or technical consultancy to its clients Regarding cum-tax benefit - it is argued that prior to 18-4-2006 when sub-section (2) of section 67 was enacted, there was no provision for exclusion of service tax in computing the taxable value in cases where the gross amount charged was inclusive of service tax payable - Held that: - issue is settled in favor of assessee in CCE&C v. Advantage Media Consultant [2008 (3) TMI 59 - CESTAT KOLKATA] - as upheld by Apex Court - Decided in the favour of the assessee by way of remand
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