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2015 (10) TMI 1303 - AT - Service TaxActivity of supplying data of drug master file on receipt of consideration from certain customers – Appellant contends that service is for exclusive use of the buyer; restricted to transfer it to any other person – Further contended that definition of "Scientific or Technical Consultancy Services" does not cover the Appellant – Revenue contests that definition of ‘Scientific or Technical Consultancy Services' talks about advice or technical assistance provided to a client and the Appellant is covered in the same. Held That:- Appellant is a manufacturer and does not fit into the category of scientific or technology institution or organisation - Impugned order is unsustainable and is set aside – Decision made in the case of Ruchi Infotech Ltd. [2015 (7) TMI 97 - CESTAT NEW DELHI] and Steelcast Ltd. [2008 (12) TMI 92 - CESTAT AHMEDABAD] followed – Decided in favour of the Appellant.
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