https://www.taxtmi.com/caselaws?id=334089 The Tribunal classified the services provided by the respondent company, involving synthesizing chemical compounds, conducting tests, and providing analytical reports, under Technical Testing and Analysis (TTA) service instead of Scientific and Technical Consultancy (STC) service. The decision was based on the nature of work carried out, emphasizing the technical testing and analysis aspect over consultancy services, in line with the definition provided in the Finance Act, 1994. en-us Wed, 03 Aug 2016 00:00:00 +0530 Fri, 07 Apr 2017 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334089 The Tribunal classified the services provided by the respondent company, involving synthesizing chemical compounds, conducting tests, and providing analytical reports, under Technical Testing and Analysis (TTA) service instead of Scientific and Technical Consultancy (STC) service. The decision was based on the nature of work carried out, emphasizing the technical testing and analysis aspect over consultancy services, in line with the definition provided in the Finance Act, 1994. Case-Laws Service Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334089