TMI Blog2015 (2) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. On this factual matrix, we find that the judgement of the Tribunal in the case of Modi-Mundipharma Pvt. Ltd. [2009 (4) TMI 113 - CESTAT, NEW DELHI] squarely covers the issue in favour of the appellants. The same views was taken in the case of Just Textiles Ltd. [2014 (10) TMI 280 - CESTAT MUMBAI]. In view of the foregoing and the judicial pronouncements and factually appellants being manufacturers; not rendering any advice or consultancy, we find that impugned orders are liable to set aside and we do so. Decided in favour of appellant. - Appeal No. ST/168 & 169/09 - - - Dated:- 23-1-2015 - M. V. Ravindran And P. R. Chandrasekharan,JJ. For the Appellant : Ms Ploma Dalal, CA For the Respondent : Shri B Kumar Iyer, Supdt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of pharmaceutical goods have been sold to Universal Medicaments Pvt. Ltd. She would also submits that the said agreements indicate transfer of entire technical staff, trade marks, designs, patterns, product formulation etc. The entire transaction is of the sale and purchase of on going facility. She would submit that similar issue came up before the Tribunal in the case of Modi-Mundipharma Pvt. Ltd. vs. CCE, Meerut - ST/271/2008, wherein the Bench held that the transaction cannot be covered under the scientific and technical consultancy services. She would also submit that in similar situation in the case of CST, Mumbai vs. Just Textiles Ltd. - 2014 (25) STR 395 (Tri-Mumbai) an identical view was taken. She also relied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of scientific or technical consultancy under Section 65 (92) of the Finance Act, 1994 as amended reads as follows: As per Section 65(92) of the Finance Act, 1994 (as amended), the Scientific or technical consultancy means any advice, consultancy or scientific or technical assistance , rendered in any manner, either directly or indirectly by a scientists or any science or technology institution or organisation, to any person in one or more disciplines of science of technology . 7. We find that for services to get covered under the said definition, there has to be a scientific or technical institution or organisation and they should have rendered the services in a one or more disciplines of science or technology as an institutio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is supplemented by Mundipharma A.G. Switzerland. Therefore, we are in agreement with the submissions on behalf of the appellant that royalty payment in the form of deferred payment for know-how received in 1990. Whether payment for such services rendered is made in one lump sum or made in instalments or based on quantum of sales by the appellant on an annual basis is not relevant to consider as to when the services were actually rendered. From the available evidences on record, we accept the submission of the learned Sr. Advocate that the services were rendered in 1990 and for the said services payments were being made periodically as provided in the agreement. 9. In another judgment in the case of Just Textiles Ltd. (supra) it was hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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