https://www.taxtmi.com/caselaws?id=790595 Collaborative research receipts were examined for service tax classification by reference to the true nature of the arrangement and the services actually rendered. Amounts linked to use of space and infrastructure for research were held not taxable as renting of immovable property, because the arrangement was a research collaboration rather than a commercial lease. Logistical support for tropical disease symposiums was also held outside event management services, as the activity was health and research support. However, receipts for project-based scientific research were held taxable as scientific or technical consultancy services; extended limitation and interest were upheld, with only interest quantification remanded. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790595 Collaborative research receipts were examined for service tax classification by reference to the true nature of the arrangement and the services actually rendered. Amounts linked to use of space and infrastructure for research were held not taxable as renting of immovable property, because the arrangement was a research collaboration rather than a commercial lease. Logistical support for tropical disease symposiums was also held outside event management services, as the activity was health and research support. However, receipts for project-based scientific research were held taxable as scientific or technical consultancy services; extended limitation and interest were upheld, with only interest quantification remanded. Case-Laws Service Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790595