2015 (1) TMI 341

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....nt. Shri Rakesh Goyal, Addl. Commissioner (AR), for the Respondent. ORDER The appeal and stay application are directed against Order-in-Original No. 5/ST/HB/2012-13, dated 27-9-2012 passed by the Commissioner of Service Tax (Adjn.), Mumbai. 2. The appellant M/s. United Phosphorus Ltd. wanted to market agro-chemicals in the United States of America (USA). In order to do that, they need to ....

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..../- under Section 77 of the Finance Act, 1994. Hence, the appellant is before us. 3. The learned counsel for the appellant submits that the appellant obtained technical data from the company based in USA, which are readily available. It is not as if that this data was created for the appellant. Test was conducted by the company in the USA in respect of similar products to study the effects on....

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....case where the technical data was generated by testing the products of the appellant and studying their effects on environment. The said testing was conducted much before the product was manufactured and it was done not keeping in mind the appellant's requirement. The data is available off the shelf to all for a price. Therefore, we do not agree with the findings of the adjudicating authority that....