https://www.taxtmi.com/caselaws?id=242033 The appellant, a consumer healthcare company, remitted funds to overseas technical testing and analysis agencies. The Revenue claimed the service fell under "scientific or technical consultancy," but the appellant argued it should be classified as "technical testing and analysis," exempt from tax. The adjudicating authority initially held the appellant liable for tax, but upon closer examination, it was determined the services aligned more with technical testing and analysis. The judgment quashed the tax liability, ruling the services were correctly classified as technical testing and analysis, outside the Act's purview. The appellant was exempt from tax, and the appeal was allowed without costs. en-us Thu, 14 Nov 2013 00:00:00 +0530 Mon, 20 Feb 2017 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242033 The appellant, a consumer healthcare company, remitted funds to overseas technical testing and analysis agencies. The Revenue claimed the service fell under "scientific or technical consultancy," but the appellant argued it should be classified as "technical testing and analysis," exempt from tax. The adjudicating authority initially held the appellant liable for tax, but upon closer examination, it was determined the services aligned more with technical testing and analysis. The judgment quashed the tax liability, ruling the services were correctly classified as technical testing and analysis, outside the Act's purview. The appellant was exempt from tax, and the appeal was allowed without costs. Case-Laws Service Tax Thu, 14 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242033