2015 (7) TMI 312

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....pugned order. Penalties under various sections of Finance Act, 1994 have also been imposed. 2.1. As regards, demand of service tax under Scientific and Technical Service, the Learned Counsel drew our attention to the definition of Scientific and Technical Consultancy Service. According to Section 65(105)(za), Scientific and Technical Consultancy Service is a service provided to any person by a Scientist or Technology Institution or Organization in relation to Scientific and Technical Consultancy Service. According to Section 65(92) Scientific and Technical Consultancy means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly by a Scientist or Technocrat or any Science or Tec....

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....105)(za) means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to a client, in one or more disciplines of science or technology. As pointed out in TRU Circular No. B-II/I/2000 dated 9.7.2001 "scientific and technical consultancy" would be in the nature of an expert opinion/advice in regard to scientific technical feasibility or any other scientific or technical aspect of a project, process or design; recommending an appropriate technology; suggestions for improvement in existing technology or process; providing consultation on any technical problem or about new technology etc. 2.4.....

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....nder Technical testing and Analysis service. The Commissioner in the impugned order has also considered this issue and has negated the submissions that appellant engaged in the manufacture of excisable goods and therefore there is no service tax liability. He has stated that a genetic product is one that is comparable to an innovator drug product, dosage form, strength, route of administration, quality, performance characteristics and intended use. All approved products both innovator and generic are listed in FDA's Approved Drug Products with Therapeutic Equivalence Evaluations. He further observed that the applicants must scientifically demonstrate that their product is bio equivalent. The generic version must deliver the same amount ....