In absence of online database access no Service Tax under the head OIDAR Services

M/s Ipca Laboratories Ltd. Vs Commissioner of CE & ST (CESTAT Mumbai)  Regulatory services are not in the nature of “Scientific and Technical Consultancy Services” In order to assert that an organization is providing scientific or technical consultancy, two basic ingredients have to be established. The organization must be a science or technology institution. The consultancy must relate to one or more disciplines of science or technology. We are of the view that the regulatory services are not in the nature of “Scientific and Technical Consultancy Services” and therefore no Servic...