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2014 (10) TMI 280 - AT - Service TaxScientific and Technical Consultancy Services - Services are rendered by public funded institutions or private agencies - Held that:- 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 - appellant herein is a manufacturer of textiles and by no stretch of imagination, it can be perceived that the appellant is a science or technology institution or Organisation. Therefore, the Appellate Commissioner is right in holding that the service rendered by the respondent in this case does not fall within the purview of taxable service of Scientific and Technical Consultancy - Decided against Revenue.
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