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of <h1>Service Tax on Scientific Consultancy: Scope and Classification Updated in Circular No. 96/7/2007 Effective from 2001</h1> Taxable services provided by scientists, technocrats, or science and technology institutions in the realm of scientific or technical consultancy were subject to service tax from July 16, 2001. Initially, these services were provided to a client up to May 15, 2008, and to any person thereafter. The definition of 'scientific or technical consultancy' includes any consultancy or assistance in science or technology disciplines. Circular No. 96/7/2007, dated August 23, 2007, replaced previous circulars and clarifications on service tax technical issues, including the scope and classification of taxable services and exemptions.
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