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TMI Blog2015 (10) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... s a manufacturer and does not fit into the category of scientific or technology institution or organisation - Impugned order is unsustainable and is set aside – Decision made in the case of Ruchi Infotech Ltd. [2015 (7) TMI 97 - CESTAT NEW DELHI] and Steelcast Ltd. [2008 (12) TMI 92 - CESTAT AHMEDABAD] followed – Decided in favour of the Appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... herein the Bench held a view that manufacturers are not covered under the classification of 'Scientific or Technical Consultancy Services'. It is his submission that the same view has been held by the Ahmadabad bench of the Tribunal in the case of Steelcast Ltd. Commissioner of Central Excise 2009 (14) STR 129 (Tri-Amd). 4. The learned Departmental Representative, on the other hand, would reiterate the findings of the lower authorities and submits that the definition of 'Scientific or Technical Consultancy Services' talks about advice or technical assistance provided to a client. It is his submission that the appellant is an organisation and provides technical assistance directly or indirection by passing on the information in drug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scientist or a technocrat, or any science or technology institution or organization, to a client, in one or more disciplines of science or technology." 6. It can be seen from the above reproduced definition that, in order to attract service tax liability, the essential ingredients are that the services must be rendered by a scientist or a technocrat or any science or technology institution or organisation to a client in one or more discipline of science or technology. In the case in hand, it is very clear that the appellant is a manufacturer and does not fit into the category of scientific or technology institution or organisation. We find that the learned counsel was correct in bringing into our notice that the principal bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scientist" or a "technocrat" as a scientist or a technocrat would be an individual. They are evidently also not a science or technology institute. The appellants have argued they also cannot be called science or technology organisation. Even if it is possible for some with seemly soft corner for Revenue to adopt some innovative logic and reasoning to show that having regard to the nature of expertise of the appellants, it would not be absurd to call them science or technology organisation, the fact remains that the term "science or technology organisation" is not defined in the Finance Act, 1994 and arguably in common parlance organisations like the appellants are not generally referred to as science or technology organisations. In such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the following description of the services : - Technical and Management Service, - Various Technical & Administrative Service, - Technical Services, provided by the Engineers of the Appellant, in connection with machinery and other equipment, - Legal & Profession Charges. 4. On the above basis, it stands concluded that since the services provided by the appellant are in the nature of administrative services, management services and legal & professional service, the same would get covered under the definition of management consultant services. The adjudicating authority has passed a detailed order and has also examined the records of service receiver and come to the finding that the service so provided by the appellant, cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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