2014 (2) TMI 391

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.... PER : K L Manjunath, J. The divergent findings of the Order-in-Appeal No.17/2005 dated 30th December 2005 holding that the respondent comes under the category of "Scientific and Technical Consultancy" services, which order has been reversed by the CESTAT in Service Tax Appeal No. 1348/2006 dated 18.08.2006 is called in question in this appeal. 2. The appeal was admitted to consider the fol....

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....es:    (i) Original Research Activities:        (a) Product Chemistry,        (b) Environmental Studies        (c) Toxicology Studies;        (d) Physic-Chemical Properties        (e) Environmental fate Studies and all gui....

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....e to be allowed against which, an appeal was filed before the Tribunal. The Tribunal relying upon the judgment in the case of Commissioner of Service Tax Vs. Central Power Research Institute allowed the appeal and set-aside the order passed by the Appellate Authority. Therefore, the present appeal is filed. 6. On perusal of the order passed by the Tribunal, we are of the opinion that the Tribun....