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M/s. Centre For Research & Industrial Staff Performance Versus C.C.E. Bhopal

2016 (9) TMI 687 - CESTAT NEW DELHI

Demand - 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 .....

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urriculum 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 .....

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han, Member (Technical) None for the Applicants Shri Amresh Jain, DR for the Respondent ORDER The appeal is directed against the order in appeal dated 17.02.2010 passed by the Commissioner (A) Bhopal. 2. The appellant is engaged in providing Business .....

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services to their clients. Demand of Service Tax was raised vide the original order dated 27.08.2009 on various services which were held liable for service tax. Appeal was filed against the order of original authority and in the impugned order deman .....

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be liable to service tax under the category of Scientific And Technical Consultancy Services which were made taxable w.e.f. 16.07.2001. 3. The appellant has challenged this part of the impugned order with the argument that the services rendered by th .....

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s follows: Scientific or technical consultancy as any advise, consultancy, or scientific or technical assistance, rendered in any manner either directly or indirectly, by a scientist or technocrat, or any science or technology institution or organiza .....

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