2010 (6) TMI 119

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..... And Mr.S.K.Gaule, Member(Technical) Per: D.N.Panda The Revenue's appeal is that the respondent's services should be categorized as 'Consulting Engineering services' instead of 'Scientific and Technical Consultancy Services'. The ld.DR submits that the first appellate authority, without examining the substance of the transactions, came to the conclusion that the assessee has provided Scientific .....

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..... usal of para 1 of the first appellate authority's order goes to show that the activity carried out by the respondent is Scientific and Technical Consultancy and not Consulting Engineering Services. Taking into account the registration made with the Ministry of Science & Technology, Department of Scientific & Industrial Research and also the findings of the learned first appellate authority, we are .....

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