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2018 (5) TMI 216 - AT - Service TaxScientific and Technical Consultancy Service - in-house training at M/s SMC, Japan of employees of the appellant - appellant has reimburse the expenses of the said training - demand of tax with interest - Held that: - M/s SMC, Japan has not provided any advice consultancy, scientific or technical assistance to the appellant. Moreover, the M/s SMC Japan is not scientist or technocrat or Science technology institution/organization in the disciplines of science or technology. Therefore, for in-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section 65 (95a) of the Finance Act, 1994, therefore, the appellant are not liable to pay service tax under the said category. During the impugned period the assessee was required to pay service tax on the receipt of the payment of service provided and not from the date of service provided - the appellant is not liable to pay interest for the intervening period i.e. date of service provided till its realization. Appeal allowed - decided in favor of appellant.
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