2014 (10) TMI 280

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..... er, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to any person, in one or more disciplines of science or technology - appellant herein is a manufacturer of textiles and by no stretch of imagination, it can be perceived that the appellant is a science or technology institution or Organisation. Therefore, the Appellate Commi .....

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..... e category of Scientific and Technical Consultancy Services and accordingly allowed the appeal. 2. The ground urged in the appeal memorandum by the Revenue is that, when scientific or technical services are rendered by public funded institutions or private agencies would come within the purview of taxable service and, therefore, the appellant is liable to pay service tax. 3. Scientific an .....

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