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M/s Indian Institute of Chemical Technology Versus CCE, C&ST, Hyderabad-III

2016 (6) TMI 923 - CESTAT HYDERABAD

Taxability of Grants-in-Aid Projects (GAP) - Scientific and Technical Consultancy Services - The assesse is paying service tax in respect of activities except Grants-in-Aid Projects (GAP) - Held that:- appellant appears to have a strong case on merits. The sanction of grants are seen issued for and behalf of the President of India. Certain documents show that the funds are for meeting R&D expenses. - prima facie case is in favor of assessee - Stay granted. - Application No. ST/STAY/27969/2013 in .....

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ervices provided by the appellant are mainly contract research, consultancy services and technical services. The assesse is paying service tax in respect of activities except Grants-in-Aid Projects (GAP). The department entertained the view that amount of deposits received by appellants are other than government grants for in-house research and that these were nothing but payments received towards Scientific and Technical Consultancy Services. After due process of adjudication the original autho .....

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n limitation. He explained that GAP has three categories vi; Public-Private Partnership (PPP) project, Projects under foreign donation and Academic Grants sanctioned to eminent scientists in India. That they are not liable for any service tax liabilities in any of the above categories for the following reasons: In PPP, though the total grant consisted of two elements Viz; grant given by government and contribution given by private party, the entire grant is sanctioned by Government of .....

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comes within Export Service Rules, 2005 and hence exempt from service tax. With regard to the third category, grants to eminent scientists, the appellant is only a medium for disbursing amounts from government to academic persons. The appellants are not rendering any service. 4. It is further submitted by the learned consultant for the appellant that though major portion of the disputed period (10/2006 to 10/2011), SCN was issued only on 29.02.2012, hence major part of the notice wil .....

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