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TMI Blog2014 (1) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Indian territory. The services provided by the overseas companies thus fall within ambit of Section 65(105)(zzh); and since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism in Section 66A of the Act, in view of clause (ii) of Rule 3 of the 2006 Rules - Decided in favour of assessee. - Service Tax Appeal No.56328 of 2013 - Final order No. 58449/2013 - Dated:- 14-11-2013 - G Raghuram And Sahab Singh, JJ. For the Appellant : Shri B L Narasimhan, Adv. For the Respondent : Shri Sanjay Jain, AR. PER : G Raghuram The substantive appeal presents a classification dispute. The petitioner/appellant is a company engaged in consumer healthcare b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if performed in India would be a taxable service. 3. In paragraph 64.7 and 64.8 of the adjudication order, the ld. Adjudicating authority dealt with the nature of the services provided by the British company to the appellant and sets out the claims of the appellant with regard to the classification of the service as "technical testing and analysis" while denying it to be "scientific consultancy service" as asserted by Revenue; the claim of the petitioner based on Rule 3(ii) of the 2006 Rules for asserting its immunity to tax on the ground that the service was performed by an overseas company and is thus beyond the reach of the Indian service tax net; further analysis of competing contentions; and concluded ambiguously that since the test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples. 6. Scientific and technical consultancy, defined in Section 65(92) and enumerated to be a taxable service in Section 65(105)(za) means any advice, 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 organization, to a client, in one or more disciplines of science or technology. As pointed out in TRU Circular No.B-II/I/2000 dated 9.7.2001 "scientific and technical consultancy" would be in the nature of an expert opinion/advice in regard to scientific technical feasibility or any other scientific or technical aspect of a project, process or design; recommending an appropriate technology; suggestions for im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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