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2013 (1) TMI 322 - ANDHRA PRADESH HIGH COURTConsulting Engineering Services v/s Scientific and Technical Consultancy Service - assessee contested that services shown as research projects did not fall under the above category prior to 16.7.2001 and for the period prior to 16.7.2001 the "scientific and technical consultancy services" i.e research projects are not liable to levy of Service tax - Held that:- Admittedly, levy of Service Tax on "Consulting Engineering Services" was introduced with effect from 7.7.1997 by notification No.23/97 dated 2.7.1997 under the Finance Act, 1994 through the Finance Act, 1997. It is also not disputed that " Scientific or Technical Consultancy " was brought under Service Tax net with effect from 16.7.2001 only. The assessee was not only providing "Consulting Engineering Services" but also "Scientific or Technical Consultancy" i.e. Scientific Research. The activities of "Scientific Research" and "Consulting Engineering Services" are different. The assessee in their letter dated 25.9.2002 had given a calculation indicating that only Rs. 15,58,750/- is payable towards service tax liability on "Consulting Engineering Services" (other than for research) for the period 1997-98 to 2001-02. They had included service tax liability on "Scientific and Technical Consultancy Services" i.e. research also for the period subsequent to 16.7.2001. They have also paid the said amount by TR-6 challans dated 21.1.2002 and 3.6.2002 as noted in para 7 of the order of the Commissioner of Central Excise and Customs (Appeals). Thus the Commissioner of Central Excise and Customs (Appeals), rightly allowed the appeal of assessee and rightly confirmed by Tribunal as the nature of activities undertaken by the respondent was not challenged before it - no substantial question of law arising in this appeal,l hence dismissed.
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