9911796707
TMI Blog2016 (6) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... hri R.K. Das, Assistant Commissioner (AR) for the Respondent. ORDER The above application is filed by the appellant seeking stay of the impugned order. 2. The appellants undertake Research & Development activities in the field of Science & Technology. The services provided by the appellant are mainly contract research, consultancy services and technical services. The assesse is paying ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant has a strong case on merits as well as on limitation. He explained that GAP has three categories vi; Public-Private Partnership (PPP) project, Projects under foreign donation and Academic Grants sanctioned to eminent scientists in India. That they are not liable for any service tax liabilities in any of the above categories for the following reasons: In PPP, though the total gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is only a medium for disbursing amounts from government to academic persons. The appellants are not rendering any service. 4. It is further submitted by the learned consultant for the appellant that though major portion of the disputed period (10/2006 to 10/2011), SCN was issued only on 29.02.2012, hence major part of the notice will be hit by limitation. It was also pointed out that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not raised before the adjudicating authority. He contended that their activities are taxable in view of the CBEC Circular No. B. 11/1/2001/TRU dated 09.07.2011 6. After hearing both sides and perusal of records, we find that the appellant appears to have a strong case on merits. The sanction of grants are seen issued for and behalf of the President of India. Certain documents show that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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