2010 (6) TMI 119

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld that- the activity carried out by the respondent is Scientific and Technical Consultancy and not Consulting Engineering Services. Taking into account the registration made with the Ministry of Science & Technology, Department of Scientific & Industrial Research and also the findings of the learned first appellate authority. Consequently, Revenue’s appeal is dismissed. - ST/26/03-Mum & ST/CO-9 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e other hand submits that the respondent is a 'Scientific Research Institution' and it has been registered with Government of India, Ministry of Science Technology, Department of Scientific Industrial Research vide letter No.TU/IV-RD/1438/91-92 dated 14.3.1992. He also submits that the respondent has been assessed under Income-tax Act 1961, as a Scientific Research Institution and copy of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X