2006 (8) TMI 19

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..... der the category of "Scientific and Technical Consultancy" services. This has been denied by the appellants. The Original Authority dropped the proceedings after carefully examining the case on the ground that the appellants are only carrying on the testing of pesticides and giving only the test results. They are not carrying on any service activity. Further, the Revenue was aggrieved and filed a .....

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..... hile in the present case, the category is 'Scientific and Technical Consultancy'. The learned Counsel in reply submits that the judgment is not distinguishable as they are not providing any services at all except to give test results and the same facts as in the cited judgment. 4. On a careful consideration and perusal of the judgment rendered by this Bench in the case of CPRI by Final Orders No. .....

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