Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 858 - AT - Service TaxScientific or technical consultancy service - the appellants had supplied the Drug Master File (DMF) / Technical Package (TECHPACK) to various customers and recovered on data / information about the goods to study the manufacturing and testing procedures in respect of the goods of the appellants - case of appellants are that they are manufacturer of excisable goods and not any Scientist or Technocrat or any science or technology institutes and hence they cannot be treated as provider 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.
|