https://www.taxtmi.com/caselaws?id=266028 The Tribunal ruled that the supply of drug master file/technical package by a manufacturer of bulk drugs to buyers did not attract service tax liability under "Scientific or Technical Consultancy Services." The appellant's supply of data/information from these files was considered exclusive to buyers and not for transfer, distinguishing them from scientific or technology institutions. Precedents established that technical assistance by manufacturers did not fall under scientific or technical consultancy services, as they were not scientists or technocrats but experts related to their products. The Tribunal set aside the lower authorities' decision, allowing the appeal with any consequential relief. en-us Thu, 03 Sep 2015 00:00:00 +0530 Sat, 17 Oct 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266028 The Tribunal ruled that the supply of drug master file/technical package by a manufacturer of bulk drugs to buyers did not attract service tax liability under "Scientific or Technical Consultancy Services." The appellant's supply of data/information from these files was considered exclusive to buyers and not for transfer, distinguishing them from scientific or technology institutions. Precedents established that technical assistance by manufacturers did not fall under scientific or technical consultancy services, as they were not scientists or technocrats but experts related to their products. The Tribunal set aside the lower authorities' decision, allowing the appeal with any consequential relief. Case-Laws Service Tax Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266028