https://www.taxtmi.com/caselaws?id=357155 The Tribunal upheld the Commissioner (Appeals) order setting aside the imposition of service tax on the appellants, who were manufacturers of excisable goods and not engaged in scientific or technical consultancy services as per the statutory definition. The Tribunal clarified that providing Drug Master File (DMF) / Technical Package (TECHPACK) did not constitute scientific or technical consultancy, as the appellants were not scientists, technocrats, or a science/technology institution. Relying on previous Tribunal decisions and the statutory definition, the Tribunal dismissed the Revenue's appeal, affirming the appellants' non-liability for service tax under the said category. en-us Mon, 29 Jan 2018 00:00:00 +0530 Fri, 19 Apr 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357155 The Tribunal upheld the Commissioner (Appeals) order setting aside the imposition of service tax on the appellants, who were manufacturers of excisable goods and not engaged in scientific or technical consultancy services as per the statutory definition. The Tribunal clarified that providing Drug Master File (DMF) / Technical Package (TECHPACK) did not constitute scientific or technical consultancy, as the appellants were not scientists, technocrats, or a science/technology institution. Relying on previous Tribunal decisions and the statutory definition, the Tribunal dismissed the Revenue's appeal, affirming the appellants' non-liability for service tax under the said category. Case-Laws Service Tax Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357155