2014 (1) TMI 409

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..... Additional Commissioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise, whereby a demand of Rs.64,17,003/- is confirmed along with interest and penalties are also imposed. The demand is confirmed on the ground that the appellant had provided scientific or technical consultancy service. 3. The con .....

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..... uthority. 5. We find that in the present case the demand is on the ground that the appellant provided scientific or technical consultancy service as provided under Section 65(92) of the Finance Act. For ready reference, the provisions are reproduced below:-    "Scientific or technical consultancy" means any advice, consultancy or scientific or technical assistance, rendered in any mann .....

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