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TMI Blog2016 (6) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... are seen issued for and behalf of the President of India. Certain documents show that the funds are for meeting R&D expenses. - prima facie case is in favor of assessee - Stay granted. - Application No. ST/STAY/27969/2013 in Appeal No. ST/27613/2013 - M/30064/2016 - Dated:- 23-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member (Technical) None for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y confirmed an amount of ₹ 1,19,79,629/- on the amounts received by the appellants under the category PPP/foreign/academics in respect of projects categorized by them as GAP holding them as Scientific and Technical Consultancy Services, besides imposing equal penalty under Section 78 of the Finance Act, 1994 and penalties under other provisions. 3. On behalf of the appellant, Shri Jose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y public funded research institutions like CSIR. As regards grants received from foreign donations, the appellant contended that though he conducted research for a foreign foundation on receipts of grant in foreign exchange, the results were exported to the foreign donors. Such service comes within Export Service Rules, 2005 and hence exempt from service tax. With regard to the third category, gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Ltd. Vs CCE, Nagpur [2015 (38) S.T.R. 421 (Tri-Mum] iii) Bayer Bio-science Pvt Ltd., Vs CCE, Hyderabad [2012 (27) S.T.R (Tri-Bang)] iv) DCM Textiles Vs CCE, Gurgoan [2012 (26) S.T.R. 359 (Tri-Del] 5. The learned AR, Sri R.K. Das vehemently opposed the application for stay. He reiterated the findings in the impugned order and pointed out that the appellants plea regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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