2016 (9) TMI 687

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..... - the nature of the various services on which service tax have been demanded, it is fairly obvious that none of the services will fall even remotely within the category of scientific and technical consultancy under section 65(92) of the Finance Act 1994. Curriculum development even for scientific course cannot be brought under scientific or technical consultancy. It is beyond comprehension as to p .....

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..... ng or training services and management consultancy services and business auxiliary services to their clients. Demand of Service Tax was raised vide the original order dated 27.08.2009 on various services which were held liable for service tax. Appeal was filed against the order of original authority and in the impugned order demand made on several services was set aside. However, demand was upheld .....

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..... nce, rendered in any manner either directly or indirectly, by a scientist or technocrat, or any science or technology institution or organization to a client, in one or more disciplines of science or technology. 4. When we consider the nature of the various services on which service tax have been demanded, it is fairly obvious that none of the services will fall even remotely within the cate .....

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