TMI Blog2023 (1) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted by the appellant squarely fall in this category and there are no reason to deviate from the previous decision of this Tribunal in the appellant s own case M/S NATIONAL PRODUCTIVITY COUNCIL VERSUS CCE, CHANDIGARH [ 2008 (8) TMI 26 - CESTAT, NEW DELHI] where it was held that thrust of the Appellant s activity is conducting scientific research related to productivity and undertaking technical study in this regard for their clients and tendering advice to them for optimizing their productivity, hence appellant is more appropriately covered under Scientific or Technical Consultancy Service than Management Consultancy . Includability of expenses claimed by the appellant as reimbursable expenses in the gross value - HELD THAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D MR P. V SUBBA RAO, MEMBER (TECHNICAL) Present for the Appellant : Ms. Surabhi Sinha, Advocate. Present for the Respondent: Shri Harsh Vardhan, Authorised Representative ORDER M/s National Productivity Council [ the Appellant ] filed this appeal to assail the order-in-Appeal dated 25.11.2009 [ the impugned order ] passed by the Commissioner (Appeals) Jaipur, whereby he partly allowed the appeal of the appellant and remanded the case to the adjudicating authority for fresh determination of service tax. 2. We have heard Ms. Surbhi Sinha, learned counsel for the appellant and Shri Harsh Vardhan, learned authorised representative for the Revenue and perused the records. 3. The appellant is a semi-autonomous organisat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for the Revenue asserts that these are in the nature of scientific and technical consultancy and as has already been decided in the appellants own case by this Tribunal as reported in M/s National Productivity Counsel vs. Commissioner of Central Excise, Chandigarh [ 2008 (8) TMI 26-CESTAT-NEW DELHI ] in which it was held as follows: 4.4 Thus the thrust of the Appellant s activity is conducting scientific research related to productivity and undertaking technical study in this regard for their clients and tendering advice to them for optimizing their productivity. In view of this we hold that out of the two competing entries Management Consultancy and Scientific or Technical Consultancy the Appellant are more appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards. There is no appeal against this part of the order. The penalty under section 78 which requires fraud or collision or wilful mis-statement or suppression of facts or violation of any provisions or Act or Rules with intent to evade the payment of service tax was also set aside by the Commissioner (Appeals). 10. The penalty under section 76 is a simple penalty for failure to pay service tax where none of the aforesaid elements are present. This penalty has been upheld by the Commissioner (Appeals). The Commissioner (Appeals) has also upheld the mandatory interest under section 75. 11. After hearing both sides and perusing the records, we find that the impugned order calls for no interference. 12. The impugned order is upheld and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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