2017 (9) TMI 510 - SCH - Service Tax

Classification of services - classified under research services or under Business Consultancy Services? - the decision in the case of M/s BMD Pvt. Ltd. Versus CCE, Jaipur 2016 (12) TMI 1395 - CESTAT NEW DELHI contested - Held that - In view of the fact that the order of the High Court is on the basis of the activity actually undertaken and the materials in support thereto which unmistakenly point that such activity is research activity and not consultancy service we are not inclined to interfere - appeal dismissed.

Summary

The Supreme Court heard the case and decided not to interfere with the High Court's order, as it found the activity in question to be research activity, not consultancy service. The appeal was disposed of with this observation.