https://www.taxtmi.com/caselaws?id=762060 CESTAT Kolkata held that service tax demand under Scientific or Technical Consultancy Services on RCM basis was not sustainable. The tribunal ruled that foreign experts conducting site visits for coal mining asset acquisition viability assessment were not scientists, technocrats, or science/technology institutions as required under Section 65(92) of Finance Act 1994. Services related to mining activities fell under mining of mineral services category. For sampling charges, payments to third-party inspection agencies for iron ore quality inspection constituted Technical Inspection and Certification Service, not scientific consultancy. Since services were performed outside India on immovable property located abroad, no service tax liability arose under RCM basis. The tribunal set aside all demands including interest and penalties. en-us Thu, 21 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 16:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762060 CESTAT Kolkata held that service tax demand under Scientific or Technical Consultancy Services on RCM basis was not sustainable. The tribunal ruled that foreign experts conducting site visits for coal mining asset acquisition viability assessment were not scientists, technocrats, or science/technology institutions as required under Section 65(92) of Finance Act 1994. Services related to mining activities fell under mining of mineral services category. For sampling charges, payments to third-party inspection agencies for iron ore quality inspection constituted Technical Inspection and Certification Service, not scientific consultancy. Since services were performed outside India on immovable property located abroad, no service tax liability arose under RCM basis. The tribunal set aside all demands including interest and penalties. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762060