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TMI Blog2015 (7) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... put to terms, it is not necessary to require them to deposit the entire amount - Partial stay granted. - Application No. ST/Stay/20218/2014, Appeal No. ST/20242/14 - - - Dated:- 4-2-2015 - G Raghuram, President And B S V Murthy, Member (T),JJ. For the Appellant : Mr Karan Talwar, Adv For the Respondent : Mr Teli, AR ORDER Per: B S V Murthy: Demand of service tax of ₹ 44,73,739 under Scientific and Technical Consultancy Service, demand of service tax of ₹ 84,98,221 under Technical Testing and Analysis Service and demand for service tax of ₹ 37,165/- under Business Support Service with interest for the period from April, 2007 to March, 2012 has been confirmed in the impugned order. Penalties under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and results are provided to appellant. He submits that the service providers were manufacturers of medicines and could not be considered as scientist or technocrat or any science or technology institution. Thirdly they have not provided any advice. Reliance was placed by the counsel on the decision of the Tribunal in the case of Glaxosmithkline Consumer Healthcare Ltd. Vs. CST, Delhi-III - Service Tax Appeal No.56328 of 2013. 2.3. We have considered the submissions. In paragraph 6 in the case of Glaxo (supra), the Tribunal has considered the issue and the same is reproduced for better appreciation. 6. Scientific and technical consultancy, defined in Section 65(92) and enumerated to be a taxable service in Section 65(105)(za) means a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech Intellectual Property. The appellant has to receive the payment for grant of license. In article 3, the activities to be undertaken on the products developed by the appellant and Ranbaxy are outlined. According to article 3.2, the appellant has to undertake Formulation, Process Development and Method of Validation, Three (3) month accelerated stability data, Test Product for Pre-clinical Pharmacology, Toxicology and Clinical Studies and manufacture of exhibit batch, Ranbaxy undertakes Pilot PK-PD Studies, Phase III Clinical Trial, ANDA submission, Commercialization, Legal defense. After selling the intellectual right, the appellants provided other service as listed in article 3.2 and question is whether these services come under Technic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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