2007 (10) TMI 141

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....dent (for the Bench)]. - The applicant filed this application for waiver of pre-deposit of amount of Service tax of Rs.3,61,000/- and penalties. The contention of the applicant is that the Service Tax is charged for services as Scientific or Technical consultancy. The contention is that applicant received consultancy and technical assistance from the manufacturers of tractor equipments in respect ....

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....ved consultancy in technical assistance from the manufacturer. Therefore, the demand of service tax was rightly made. 3. We find that in the present case, the demand is made in the service of scientific and technical consultancy. As per the Finance Act, the scope of scientific and technical consultancy means "any advice, consultancy, or scientific or technical assistance, rendered in any man....