https://www.taxtmi.com/caselaws?id=252679 The Appellate Tribunal CESTAT MUMBAI ruled that the services provided by the respondents were classified as 'survey and map-making service' and not 'scientific or technical consultancy service'. The Tribunal found that the activities of digitization of maps did not constitute consultancy or technical assistance as required under the Finance Act. Therefore, the appeal was dismissed, affirming the decision of the Commissioner (Appeals) that the services were exempt from service tax before a specified date. The case emphasized the significance of accurately defining services for tax purposes based on the actual nature of the activities performed. en-us Wed, 12 Feb 2014 00:00:00 +0530 Fri, 31 Oct 2014 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252679 The Appellate Tribunal CESTAT MUMBAI ruled that the services provided by the respondents were classified as 'survey and map-making service' and not 'scientific or technical consultancy service'. The Tribunal found that the activities of digitization of maps did not constitute consultancy or technical assistance as required under the Finance Act. Therefore, the appeal was dismissed, affirming the decision of the Commissioner (Appeals) that the services were exempt from service tax before a specified date. The case emphasized the significance of accurately defining services for tax purposes based on the actual nature of the activities performed. Case-Laws Service Tax Wed, 12 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252679