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2023 (12) TMI 479 - CESTAT AHMEDABADNature of transaction - service or not - payment of fees paid to USFDA for approval of their medicaments - levy of service tax or not - applicability of reverse charge basis under Section 66A or not - whether the remand ordered by the commissioner (Appeals) is correct or otherwise? HELD THAT:- It is found that the activity is a service or otherwise that depends on the issue that whether the USFDA should be treated as Government in terms of ‘Negative List’ under Section 65B(37). Therefore, the activity is service or otherwise is a consequential to the decision, whether the Service provider to the government or other then the Government. Therefore, the appellant cannot be agreed upon that the decision of the activity as service attained finality as per original order, which was not challenged by the department before the Commissioner (Appeals). Accordingly, there are no infirmity in the impugned order in appeal whereby the matter was remanded to the commissioner (Appeals). The appellant is at liberty to raise any of the issue in their defense before the Adjudicating authority. Therefore, the remand is not prejudicial to the interest of the appellant. The impugned order is upheld and the appeal filed by the appellant is dismissed.
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