2014 (1) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ff, With Shri S N Kantawala, Advs. For the Respondent : Shri S Dewalwar, Additional Commissioner (AR) PER : S S Kang Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner of Central Excise, whereby a demand of Rs.64,17,003/- is confirmed along with interest and penalties are also imposed. The demand is confirmed on the ground that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... demand is not sustainable. 4. The Revenue relied upon the findings of the lower authority. 5. We find that in the present case the demand is on the ground that the appellant provided scientific or technical consultancy service as provided under Section 65(92) of the Finance Act. For ready reference, the provisions are reproduced below:-    "Scientific or technical consultancy" ....