Scientist or Technocrat - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Scientific and Technical consultancy (w.e.f. 16.7.2001) What is taxable - 65(105)(za) Any service provided or to be provided to any person, by a scientist or a technocrat, or any science or technology institution or organisation, in relation to scientific or technical consultancy; Who is the receiver of service Upto 15-5-2008 - A client Upto 16-5-2008 - Any Person Who is the provider of service A scientist or a technocrat, or any science or technology institution or organization Meaning of Scientific or Technical Consultancy - 65(92) "scientific or technical consultancy" means any consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, to any person, in one or more disciplines of science or technology; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."