2009 (10) TMI 96

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..... t they are only undertaking the technical testing and analysis and research works only and are not liable for services as provided under scientific and technical consultancy services – Certain activities like seeking technical advise in respect of manufacture of magnesia carbon bricks for full lining of furnace, are covered under the scientific and technical services - we find that it is not a fit .....

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..... onsultancy services. We find that the certain activities undertaken by the appellants are certain goods under the scientific and technical services as evident from the findings in the impugned order. For example, M/s. OCL India Ltd. sought technical advise in respect of manufacture of magnesia carbon bricks for full lining of furnace. Keeping in view the facts and circumstances of the case, we fin .....

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