2006 (8) TMI 19

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....the appellants are registered under the category of "Scientific and Technical Consultancy" services. This has been denied by the appellants. The Original Authority dropped the proceedings after carefully examining the case on the ground that the appellants are only carrying on the testing of pesticides and giving only the test results. They are not carrying on any service activity. Further, the Re....

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.... therein was "Consulting Engineer" while in the present case, the category is 'Scientific and Technical Consultancy'. The learned Counsel in reply submits that the judgment is not distinguishable as they are not providing any services at all except to give test results and the same facts as in the cited judgment. 4. On a careful consideration and perusal of the judgment rendered by this Bench i....