2009 (5) TMI 319 - AT - Service Tax

Service tax under the category of Scientific & Technical Consultancy Services for the period from 16-7-01 to 31-3-05. - appellant organization is engaged in making various types of maps for different purposes - Map making as taxable service has come into effect any from 16-6-05. By no stretch of imagination this activity can be considered as scientific and technical consultancy. stay is granted

Summary

The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, waiving the pre-deposit of service tax and penalties for Scientific & Technical Consultancy Services related to map making, as it was not considered scientific and technical consultancy. The decision was based on the case law and the fact that map making was not taxable as such until a later date.