2016 (9) TMI 687

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..... i Amresh Jain, DR for the Respondent ORDER The appeal is directed against the order in appeal dated 17.02.2010 passed by the Commissioner (A) Bhopal. 2.  The appellant is engaged in providing Business Auxiliary Services. During scrutiny of records it was observed that they have also provided services of scientific or technical consultancy services, commercial coaching or training services .....

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..... rendered by them are not covered under scientific and technical consultancy services and hence not liable to service tax. The definition of scientific or technical consultancy under section 65 (92) of the Finance Act 1994 as it stood during the relevant time was as follows: "Scientific or technical consultancy as any advise, consultancy, or scientific or technical assistance, rendered in any ma .....

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