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2018 (12) TMI 1187 - AT - Service TaxClassification of services - technical know-how was transferred to M/s Lupin Ltd. for the manufacture of active Pharmaceuticals Ingredients - case of the department is that this transaction is of providing services of scientific or technical consultancy services - Held that:- On going through the agreement between the appellant and the Lupin Ltd, the transaction is of supply of technical know-how. The agreement is for supply of microbial strain and technology thereof and for ‘Demonstration’ on laboratory (shake flask) scale for the fermentation process to manufacture lovastatin by M/s Lupin Ltd. As per the terms of payment also, it is a one-time payment for supply of strain and technical know-how. In this case it is clear that the agreement between the appellant and Lupin Ltd is for supply of technical know-how for the manufacture of lovastatin by the Lupin Ltd. Therefore, allegation of the department that the services involved is the scientific and technical consultancy services, is incorrect. Appeal allowed - decided in favor of appellant.
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