DEMO|

THE FINANCE ACT, 1994 - SERVICE TAX
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Body 65. Definition.-

In this Chapter, unless the context otherwise requires,

(92) "scientific or technical consultancy" means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, to a client, in one or more disciplines of science or technology;