2014 (10) TMI 280

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..... .G. Dewalwar, Additional Commissioner (AR), for the Appellant. None, for the Respondent. The Revenue is in appeal against the Order-in-Appeal No. AT/M-III/64/2005, dated 21-2-2005 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-I wherein the Commissioner held that the service undertaken by the respondent, M/s. Just Textiles Ltd. does not come under the category of 'Scientific .....

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..... nology.'' 4. The appellant herein is a manufacturer of textiles and by no stretch of imagination, it can be perceived that the appellant is a science or technology institution or Organisation. Therefore, the Appellate Commissioner is right in holding that the service rendered by the respondent in this case does not fall within the purview of taxable service of Scientific and Technical Consul .....

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