Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (4) TMI 328

nsultancy Service or Technical Testing and Analysis Service? - Held that:- The appellant are only collecting the sample, modify the sample making Protocol, conduct the analysis preparing the report and submitting the result/report to the client. In this process it is no where coming out that the appellant is providing any service of Scientific and Technical/Consultancy Service to the client. It is only after the receipt of the report the client do consultation with the scientific or Technical expert to obtain there consultancy, therefore, the process carried out by the appellant is limited to conduct the analysis of the sample and giving report the appellant who has no authority to give any consultancy on the analysis and report conducted by them - In the present case the Testing and Analysis of sample of and preparation of its report is not carried out by Scientist or Technocratic or any Science or Technology Institution or Organization. For this reason also the service does not classify as Scientific or Technical Consultancy Services. - Business Auxiliary services - service received from abroad - applicability of Section 66A of the Finance Act, 1994 - Held that:- The service .....

X X X X X X X

Full Text of the Document

X X X X X X X

hat the result of the testing actually represents the findings of the analysis as per the expectation of the Global Regulatory Organizations mentioned above. That the appellant does not provide any advice, consultancy or scientific or technical assistance to the sponsors in the manner either directly or indirectly by any scientist or a technocrat engaged by the appellant. It is further submitted that the service tax under the category of scientific or technical consultancy service can only be demanded from the person who provide advice, consultancy or technical assistance to a client. As per the process undertaken by the appellant they carried out complete objective tests with pre-determined methodology prescribe by reputed organizations based on the protocol agreed in advance with the client. The appellant merely submits the findings of such analysis in the form of a report to the client. As such the appellant do not provide any advice consultancy or any technical assistance to which cover under the field of science or technology. Revenue also does not say that the appellant carried out any research or rendered any assistance in the field of science or technology, therefore, the c .....

X X X X X X X

Full Text of the Document

X X X X X X X

at in case of service tax paid on the reverse charge basis the appellant were entitled for cenvat Credit. Accordingly the situation is of Revenue neutral, for this reason also the bonifide is proved and no penalty should be imposed. The appellant submits that the dispute in the present case is with respect to the classification of services of the appellant between two rival entries and involves interpretation of law. In these circumstances, the demand of service tax for the extended period will not be sustainable along with interest and penalties. For the same reason penalty should not be imposed by extending the benefit of Section 80. In support of this submission, he placed reliance on the following judgment: Avra Laboratories Pvt. Ltd.-2017 (47) STR 230 (Tri.-Hyd.) Sourav Gangulay-2016 (43) STR 482 (Cal.) Crisil Ltd-2017 (48) STR 169 (Tri.-Mumbai) Reliance Industries Ltd.-2016 (44) STR 82 (Tri.-Mumbai) 5. On the other hand, Sh. S.K. Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He also placed reliance on the following judgment: Wanbury Ltd.-2016 (43) 226 (Tri.-Mum.) Mineral Exploration Corporation Ltd.-2015 (38) S .....

X X X X X X X

Full Text of the Document

X X X X X X X

duct the analysis preparing the report and submitting the result/report to the client. In this process it is no where coming out that the appellant is providing any service of Scientific and Technical/Consultancy Service to the client. It is only after the receipt of the report the client do consultation with the scientific or Technical expert to obtain there consultancy, therefore, the process carried out by the appellant is limited to conduct the analysis of the sample and giving report the appellant who has no authority to give any consultancy on the analysis and report conducted by them, therefore, there are two separate part first analysis of sample and providing report which the appellant carried out and the other is consultancy provided on the basis of report by some expert Scientist Or Technologist, therefore both the services are performed by two separate person, hence, it cannot be said that the appellant is providing Scientific or Technical Consultancy Services. From the definition of Scientific or Technical Consultancy Services it is clearly provided that the consultancy needs to be provided by Scientist or a Technocrat or any Science or Technology institution or Organi .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||