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          Service Tax

          Scientist or Technocrat

          Taxable Services - As appliable on or before 30-6-2012

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          Scientific and technical consultancy taxability clarified: services by scientists or institutions treated as taxable, prior circulars withdrawn. Scientific or technical consultancy services are taxable when provided by a scientist, technocrat, or any science or technology institution or organisation; 'scientific or technical consultancy' covers consultancy or technical assistance rendered, directly or indirectly, in one or more disciplines of science or technology. An administrative circular withdraws earlier technical clarifications and consolidates departmental positions on scope, classification, valuation, export, cross-border receipts and exemptions for service tax.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Scientific and technical consultancy taxability clarified: services by scientists or institutions treated as taxable, prior circulars withdrawn.

                                  Scientific or technical consultancy services are taxable when provided by a scientist, technocrat, or any science or technology institution or organisation; "scientific or technical consultancy" covers consultancy or technical assistance rendered, directly or indirectly, in one or more disciplines of science or technology. An administrative circular withdraws earlier technical clarifications and consolidates departmental positions on scope, classification, valuation, export, cross-border receipts and exemptions for service tax.


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