TaxTMI 
TaxTMI 
2019 (8) TMI 1236
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....se, Hyderabad. Heard both sides and perused the records. 2. The facts of the case in brief are that the appellant herein is engaged in providing consultancy, research, technical assistance and training in matters related to environmental issues to various organisations including Regulatory Bodies, Government Departments, NGOs etc. The main objective of the institute is to provide technical assistance and consultancy in applied research and training services in the area of environmental protection to various organisations in the fields related water and waste water treatment, air pollution control, Environmental Impact Assessment (EIA), etc. Although they were providing taxable services, they were not registered with the department for pa....
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....to report preparation. 3. This order of Assistant Commissioner was revised by the Commissioner of Customs vide the impugned order and he held that the service rendered by the appellant cannot be vivisected into components. After perusing the work orders of the appellant, he found that the agreements were entered into by the appellant with their clients for a comprehensive service in the nature of consultancy services. Preparation of report, testing, inspection etc., are various activities which are integral part of the scientific and technical consultancy services. Therefore, the nature of services being that of consultancy should be considered as scientific and technical consultancy service. The technical inspection, testing etc., is an....
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....vironmental management plans for various projects which is a pre-requisite to obtain clearance from the Ministry of Environment. Accordingly, their activity should be considered as a statutory function and should not be taxed. 5. Learned DR draws the attention of the Bench to the sample copy of report submitted by the Learned Counsel for the appellant titled "environmental impact assessment and environmental management plan for the proposed Sri Ram Sagar Project, Stage-II" and would assert that the report in question has been prepared by the appellant as a consultant to the project with respect to environmental impact. The management part of the report also gives specific recommendations as to how the environmental impact needs to be man....
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....e services rendered by them. As far as the training component of the service is concerned the demand has already been dropped by the Assistant Commissioner and it is not appealed against by the department. As far as the consultancy part is concerned, as can be seen from the Order-in-Revision, the contracts entered into by the appellant were for a composite service which has many parts such as testing, report preparation, advice etc. All these put together fall in the category of scientific and technical consultancy service. Such a service has to be classified under one head and cannot be vivisected into various services as has been wrongly done by the Assistant Commissioner as 'testing service' and 'report preparation service'. Therefore, t....
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.... Part-III (Fundamental Rights) of the Constitution of India does not extend to several other parts of the Constitution or to other laws. In Para-III, the definition of State is meant to determine which are organisations have a responsibility to ensure "right to equality, equality in matters of public employment", etc. 7. The next issue to be decided is whether the appellant is liable to pay service tax under the head "scientific and technical consultancy service". The definition of scientific and technical consultancy service is in Section 65(92) is as follows: "Scientific or technical consultancy means any advice, consultancy or scientific or technical assistance, rendered in any manner, either directly or indirectly by a scien....