2006 (8) TMI 100

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..... rug intermediates, specially chemicals etc. for the last 15 years and also research and development department which is recognized by the Dept. of Scientific & Industrial Research, Government of India. 2. On 6/7-8-2001 audit was conducted and the officers pressurized to pay service tax on the consultancy services under the head Consulting Engineers Services. On 8-8-2001, the appellants have paid .....

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..... peals) set aside the order in-original as the scientific technical services are covered under the service tax with effect from 16-7-2001. The tax paid prior to that period is refundable as in the year 1999-2000, no service tax was imposable on scientific and technical services, since they are not consulting engineering services. 5. I have gone through the grounds of appeal. There appears to be no .....

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