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Supreme Court of India 2017-09-04 disposed

Commissioner of Central Excise and Service Tax, Jaipur II vs Bmd Pvt. Ltd

Bench: 2 — Ranjan Gogoi

In Brief

A revenue authority challenged a High Court order distinguishing between research activities and consultancy services in an agreement with a private company. The Supreme Court found that the High Court's findings, based on the materials on record, unmistakably showed the activities undertaken were research rather than consultancy. Refusing to interfere, the Court observed that the agreement remains enforceable, and the Revenue may take action if consultancy components are subsequently implemented in accordance with law.

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Excise and Service Tax Taxation Administrative Law Service Classification

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