2018 (3) TMI 858

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..... vider of scientific or technical consultancy service. Held that: - the activities of the assessee do not fall under the provisions of Service Tax. The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology institute.Therefore, the service rendered by them cannot be treated as provider ofscientific or technical consultancy. Appeal dismissed - decided against Revenue.
Shri S.S.Garg, Judicial Member And C.J. Mathew, Technical Member Shri V.R. Reddy, Asst. Commr (AR), for appellant None., for respondent Per:S.S. Garg The present appeal of Revenue is directed against the impugned order dated 20th December 2013 whereby the Commissioner (Appeals) has allowed the appeal of the assess .....

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..... of the assessee allowed the appeal of the assessee.Hence the present appeal by the Revenue. 4. Heard Learned A.R. for the Revenue.None appeared on behalf of the respondent-assessee.Since the issue is in a narrow compass, therefore we proceed to decide the issue on the basis of the materials available on record. 5. Learned A.R. submits that the impugned order is not sustainable in law as the same has been passed without appreciating the facts.He further submits that the assessee has rendered the services of technical assistance relating to manufacture / testing of drugs to their customers who have paid money to obtain these DMF/TECHPACK.He further submits that the customers of the assessee have invested huge sums in purchase of the DMF/TE .....

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..... ntist or a technocrat, or any science or technology institution or organization, in relation to scientific or technical consultancy.' ' 7. Further, we find that the Commissioner (Appeals) while allowing the assessee's appeal has relied upon the following decisions of this Tribunal:- (a) Steel Cast Ltd. v. Commissioner of Central Excise Bhavnagar - 2009 (14) STR 129 (Tri-Ahmd). (b) Administrative Staff College of India v. CC & CE, Hyderabad - 2009 (14) STR 341 (Tri-Bang). 7.1 After considering the submission of the learned A.R. and on perusal of the impugned order we find that the impugned order has been passed after consideringvarious decisions of the Tribunal cited supra and also has considered the definition of 'Scientific or Techn .....

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