2008 (9) TMI 36

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....er referred as CESTAT), whereby the Appeal No. ST/134/04-NB(SM) filed by the assessee (present respondent) was allowed, and order of the revisional authority was set aside. 2. The question of law involved in this appeal is as under: Whether, service tax is not leviable on the service in respect of which draft project report by the scientific and technical expert (service provider) is already prepared prior to the date on which the service was brought under the net of service tax? 3. Heard learned counsel for the parties. 4. Brief facts of the case are that the respondent assessee Indian Institute of Petroleum, Hardwar Road, Mohkampur, Dehradun (hereinafter referred as IIP) is a constituent laboratory of the Council of Scientific....

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....Central Excise was reversed in respect of the work of laboratory study of VGO and service tax is charged @ 5% (i.e. Rs. 11,000/- only). On this, the respondent assessee went in appeal before the CESTAT and said authority vide its impugned order dated 11-7-2005, passed in Appeal No. ST/134/04-SM, allowed the appeal and restored the order of the Deputy Commissioner of Central Excise. Hence, this appeal by Revenue. 5. Admittedly, the service of 'Scientific and Technical Consultancy' was brought under the net of the service tax on 16-7-2001. It is also not disputed that the NRL issued a letter of intent to the respondent assessee in respect of the work in question on 10th of August 2000 i.e. much before the service was brought under the net ....