https://www.taxtmi.com/caselaws?id=330434 The appellant, a manufacturer of plastic goods, provided assistance in a joint venture project and received charges deemed as "Scientific and Technical services." However, the Tribunal ruled that as the appellant was not a science or technology institution, these charges were not taxable under "Scientific and Technical Consultancy Charges." The impugned order was set aside, and the appeal was allowed, highlighting the importance of meeting specific criteria to fall under this taxable category. The decision ensures consistency in tax regulations related to consultancy services. en-us Thu, 30 Jun 2016 00:00:00 +0530 Mon, 25 Jul 2016 11:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330434 The appellant, a manufacturer of plastic goods, provided assistance in a joint venture project and received charges deemed as "Scientific and Technical services." However, the Tribunal ruled that as the appellant was not a science or technology institution, these charges were not taxable under "Scientific and Technical Consultancy Charges." The impugned order was set aside, and the appeal was allowed, highlighting the importance of meeting specific criteria to fall under this taxable category. The decision ensures consistency in tax regulations related to consultancy services. Case-Laws Service Tax Thu, 30 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330434