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TMI Blog2015 (1) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... products. They obtained such information from the various other companies in USA by paying Data Access Fee - Held that:- Appellant has bought/procured technical data readily available from the company situated in USA. It is not a case where the technical data was generated by testing the products of the appellant and studying their effects on environment. The said testing was conducted much befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-9-2012 passed by the Commissioner of Service Tax (Adjn.), Mumbai. 2. The appellant M/s. United Phosphorus Ltd. wanted to market agro-chemicals in the United States of America (USA). In order to do that, they need to obtain registration from United States Environmental Protection Authority (USEPA). To obtain this registration, they were required to provide technical data/information about the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data from the company based in USA, which are readily available. It is not as if that this data was created for the appellant. Test was conducted by the company in the USA in respect of similar products to study the effects on the environment. The same data was useful for the appellant also. Thus, the activity would not come under the purview of Business Auxiliary Service which envisages service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was manufactured and it was done not keeping in mind the appellant s requirement. The data is available off the shelf to all for a price. Therefore, we do not agree with the findings of the adjudicating authority that the access of data by the appellant comes within the purview of Business Auxiliary Service . 6. Therefore, we are prima facie of the view that the appellant had made out a strong ..... X X X X Extracts X X X X X X X X Extracts X X X X
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