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2018 (12) TMI 252 - AT - Service TaxClassification of service - Scientific and Technical Consultancy service or not - appellant had entered into Technology Transfer agreement with M/s Vijai Electricals Ltd. - Held that:- The appellants are neither a scientist nor a technocrat nor they are science and technology institution nor organization. Therefore, they are not satisfying the requirement of definition of Scientific or Technical Consultancy Service. The said show cause notice is not sustainable as the appellants are not satisfying definition of Scientific or Technical Consultancy Service - appeal allowed - decided in favor of appellant.
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