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2015 (2) TMI 888 - CESTAT MUMBAISale of all assets and liabilities on going concern basis - Lump sum consideration as well as royalty received - Scientific or technical consultancy service - Held that:- We find that for services to get covered under the said service category, there has to be a scientific or technical institution or organisation and they should have rendered the services in a one or more disciplines of science or technology as an institution; or scientists or technocrats, it is on record that the appellants herein are manufactures of pharmaceutical goods and had their own set up, which they have sold to Universal Medicaments Pvt. Ltd. On this factual matrix, we find that the judgement of the Tribunal in the case of Modi-Mundipharma Pvt. Ltd. [2009 (4) TMI 113 - CESTAT, NEW DELHI] squarely covers the issue in favour of the appellants. The same views was taken in the case of Just Textiles Ltd. [2014 (10) TMI 280 - CESTAT MUMBAI]. In view of the foregoing and the judicial pronouncements and factually appellants being manufacturers; not rendering any advice or consultancy, we find that impugned orders are liable to set aside and we do so. Decided in favour of appellant.
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