https://www.taxtmi.com/caselaws?id=734 The Tribunal allowed the appeal, ruling that the appellants' activities of conducting chemical analysis and providing test results for pesticides did not fall under the category of 'Scientific and Technical Consultancy' for service tax purposes. The Tribunal referenced a previous case involving Central Power Research Institution to support this decision, highlighting that mere testing and result provision without additional service elements may not be subject to Service Tax under the specified category. en-us Fri, 18 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=734 The Tribunal allowed the appeal, ruling that the appellants' activities of conducting chemical analysis and providing test results for pesticides did not fall under the category of 'Scientific and Technical Consultancy' for service tax purposes. The Tribunal referenced a previous case involving Central Power Research Institution to support this decision, highlighting that mere testing and result provision without additional service elements may not be subject to Service Tax under the specified category. Case-Laws Service Tax Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=734