2006 (8) TMI 100

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..... troduced w.e.f. 16.7.01, so tax paid prior to that period is refundable - E/409/2003-Mum - A/1320/2007-WZB/C-IV/(SMB) - Dated:- 22-8-2006 - [Order per] - Heard both sides. Revenue is in appeal. The respondents are manufactures of bulk drugs, drug intermediates, specially chemicals etc. for the last 15 years and also research and development department which is recognized by the Dept. of Scient .....

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..... ellants filed an application along with all details of qualified research department employees and also submitted that the amount received in foreign currency as the Foreign Exchange is not liable to Service tax. By order dated 31-10-2002, Commissioner (Appeals) set aside the order in-original as the scientific technical services are covered under the service tax with effect from 16-7-2001. The ta .....

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