TMI Blog2018 (5) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994, therefore, the appellant are not liable to pay service tax under the said category. During the impugned period the assessee was required to pay service tax on the receipt of the payment of service provided and not from the date of service provided - the appellant is not liable to pay interest for the intervening period i.e. date of service provided till its realization. Appeal allowed - decided in favor of appellant. - ST/58060/2013, ST/51255/2014 - FINAL ORDER NO: 61788-61789/2018 - Dated:- 14-3-2018 - Mr. Ashok Jindal, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri. B.L. Narshiman, Shri. R.S. Tondon, Advocates- for the appellant Shri. A.K. Saini, AR- for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of interest were sought to be recovered by issuance of two show cause notices and the matters were adjudicated. Demand on account of service tax under the category of Scientific and Technical Consultancy Service were confirmed along with the interest and penalty was imposed. The demand of interest was also confirmed against the show cause notices dated 20.10.2010. Against the said orders, the appellants are before us. 3. The Ld. Counsel appearing on behalf of the appellant submits that the services received by the appellant as per agreement in house training at M/s SMC, Japan and the appellants has reimburse the expenses thereon. The said service do not qualify under the category of Scientific and Technical Consultancy Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person], in one or more disciplines of science or technology; 8. On going through the said definition, we find that the said service means any advice consultancy or scientific or technical assistance. We find that in this case M/s SMC, Japan has not provided any advice consultancy, scientific or technical assistance to the appellant. Moreover, the M/s SMC Japan is not scientist or technocrat or Science technology institution/organization in the disciplines of science or technology. Therefore, for in-house training M/s SMC, Japan does not covered under Scientific and Technical Consultancy Service in terms of Section 65 (95a) of the Finance Act, 1994, therefore, the appellant are not liable to pay service tax under the said category. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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