TaxTMI 
TaxTMI 
2015 (10) TMI 1303
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.... bulk drugs, the appellant has created "drug master file and technical package"of the bulk drugs which are produced by them and give a copy of the same along with the supplies made to various purchaser. The lower authorities were of the view that the appellant had indulged in supplying data/information contained in drug master file/technical package on receipt of consideration from some of their customers and the activity would fall under the category of "Scientific or Technical Consultancy Services"and after coming to such a conclusion both the lower authorities have confirmed the demands raised with interest and imposed penalties. 3. Learned Counsel would draw our attention to the various findings recorded by the lower authorities and su....
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....ved in this case is whether the supply of drug master file/technical package to the appellant's buyer would attract service tax liability under the category of 'Scientific or Technical Consultancy Services' or otherwise. Undisputedly, appellant is a manufacturer of bulk drugs and provides the drug master file and technical package in respect of the bulk drug manufactured along with the supplies made to various buyers. It is also undisputed that the appellant had discharged sales tax liability on such drug master file and technical package. It is also not disputed that the drug master file and technical package are supplied to the customers who buys their final products and they are not recovering any charges and they have recovered ....
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.... "6. The Technical Support Charges recovered by the appellants are sought to be levied to Service Tax under "Scientific or Technical Consultancy Service". Clause (92) of Section 65 of the Finance Act defines "Scientific or Technical Consultancy" to mean 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 organisation, to a client, in one or more disciplines of science or technology." The appellants argued that the bills raised by them for Technical Support Charges are in relation to designing, developing and maintenance of software etc. which do not come under the scope of Scientific or Technical Cons....
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....tific or Technical Consultancy Service and also the fact that this activity specifically became taxable with effect from 15-5-2008, the appellants' contention that they genuinely did not consider themselves to be science or technology organisation is not without considerable force. Consequently the allegation of suppression of facts and invocation of extended period simply cannot be sustained. As a result, as the period involved for this component of impugned demand is 2002-03 to 2004-05 and the show cause notice was issued on 15-4-2008, this component of impugned demand is fatally hit by time-bar." 7. In yet another case, the Tribunal had an occasion to analyse the very same definition in the case of Steelcast Ltd. (supra). The Tribu....