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TMI Blog2018 (12) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... titution nor organization. Therefore, they are not satisfying the requirement of definition of Scientific or Technical Consultancy Service. The said show cause notice is not sustainable as the appellants are not satisfying definition of Scientific or Technical Consultancy Service - appeal allowed - decided in favor of appellant. - APPEAL No. ST/50158/2015-CU[DB] - FINAL ORDER NO 72545/2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant from M/s Vijai Electricals Ltd. Revenue has entertained a view that the same is in respect of Scientific and Technical Consultancy service, therefore, through a show cause notice dated 15.07.2011 appellants were called upon to show cause as to why service tax amounting to ₹ 8,75,500/- should not be recovered from them for the period from May, 2008 to September, 2010 under provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific or technical consultancy service has been defined under Section 65(92) of Finance Act, 1994 and as per the said definition if a consultancy is provided by a scientist or a technocrat or a science and technology institution or organization then only it qualifies to be defined as scientific or technical consultancy service. He has submitted that they were neither the scientist nor technocrat no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 395 (Tri. Mumbai) wherein it was held that a manufacturer is not providing scientific or technical consultancy service. He has further submitted that the said case law was relied upon in passing of the final order in the case of Wanbury Limited vs. Commissioner of C. EX. Cus. S.T., Raigad, reported at 2016 (43) S.T.R. 226 (Tri. Mumbai). He has further submitted that the amount of ₹ 6,18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sultancy Service. We find that the show cause notice has raised contention that the appellant were falling under the category of Scientific or Technical Consultancy Service. We, therefore, find that the said show cause notice is not sustainable as the appellants are not satisfying definition of Scientific or Technical Consultancy Service. 6. We, therefore, set aside the impugned order and allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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