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2016 (9) TMI 687 - AT - Service TaxDemand - Classification - Whether curriculum development, handicraft project, Accounts manual preparation, proposal for carrier facilitation centre etc. services would come under scientific and technical consultancy services or not - Held that:- the nature of the various services on which service tax have been demanded, it is fairly obvious that none of the services will fall even remotely within the category of scientific and technical consultancy under section 65(92) of the Finance Act 1994. Curriculum development even for scientific course cannot be brought under scientific or technical consultancy. It is beyond comprehension as to preparation of accounts manual proposal for carrier facilitation centre or handicraft product falls within the above category. Therefore, the demands made without any basis are set aside. - Decided in favour of appellant
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