https://www.taxtmi.com/caselaws?id=2496 The Tribunal ruled in favor of the appellant, a pharmaceutical company, in a case concerning the classification of services under "Scientific or Technical Consultancy Services (STC)." The Tribunal determined that the appellant's activity of selling technology for the manufacture of Active Pharmaceutical Ingredients (API) constituted a sale of goods rather than provision of STC services. The Tribunal considered the terms of the Agreement for technology transfer and relevant legal precedents, concluding that the transfer of technology without continuous service provision should be treated as a sale of goods. The Tribunal set aside the order classifying the activity as STC services and allowed the appeal. en-us Thu, 16 Aug 2007 00:00:00 +0530 Thu, 27 Mar 2014 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2496 The Tribunal ruled in favor of the appellant, a pharmaceutical company, in a case concerning the classification of services under "Scientific or Technical Consultancy Services (STC)." The Tribunal determined that the appellant's activity of selling technology for the manufacture of Active Pharmaceutical Ingredients (API) constituted a sale of goods rather than provision of STC services. The Tribunal considered the terms of the Agreement for technology transfer and relevant legal precedents, concluding that the transfer of technology without continuous service provision should be treated as a sale of goods. The Tribunal set aside the order classifying the activity as STC services and allowed the appeal. Case-Laws Service Tax Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2496