2007 (8) TMI 84 - AT - Service Tax

Applicant being Government department, providing training to officials in respect of water and land management. Appellant contended that they can t be said as providing services of scientific and technical consultancy services stay granted

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the applicant, a Government department, in a case regarding waiver of pre-deposit of Service Tax amounting to Rs. 84,650. The applicant's argument that they provided training, not consultancy services, to another Government department was accepted, leading to the waiver of the Service Tax amount. The stay petition was allowed.