TMI Blog2016 (7) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... of taxable service of Scientific and Technical Consultancy.” - Demand set aside - Decided in favor of assesse. - ST/205/2008 - A/10590/2016 - Dated:- 30-6-2016 - Dr. D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Appellant (s) : Shri Satyjit Das, Manager Commercial For Respondent (s) : Shri N. Satwani, Authorised Representative ORDER This appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said assistance and they were paid ₹ 12,50,000/- accordingly in the month of March 2002. Alleging that the said charges/consideration is taxable under the category of Scientific and Technical Consultancy Charges , a demand notice was issued for recovery of Service Tax of ₹ 62,500/- and imposition of penalty. On adjudication, the demand was confirmed and penalty imposed. Aggrieved b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals). He could not place any judgment contrary to the judgment of Mumbai Bench of the Tribunal in Just Textiles Limited's case. 5. We have carefully considered the submissions advanced by both sides. We find that the appellant are engaged in the manufacture of plastic articles and entered into a Joint Venture with another Company. In the course of rendering some assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... science or technology institution or Organisation. Therefore, the Appellate Commissioner is right in holding that the service rendered by the respondent in this case does not fall within the purview of taxable service of Scientific and Technical Consultancy. 6. We do not find any reason to deviate from the above decision. Accordingly, the impugned order is set-aside. Appeal is allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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