2017 (5) TMI 566

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....missioner(AR) for the Respondent. ORDER The appellants are engaged in the business of providing contract research and development support to the drug and pharmaceutical industry and offers complete chemistry services in support of drug discovery and development.  They are registered with the Service Tax Department under the category of "Scientific and Technical Consultancy Services".&nb....

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....eal No. ST/20878/2014 ST/21784/2014 Order in Appeal No. & Date OIA No. 197/2013 dated 29.11.2013 OIA No.64/2014 dated 27.02.2014   Appeal No. ST/20878/2014 ST/21784/2014 OIO No. & Date 188/2013 dated 26.09.2013 270/2013 dated 12.11.2013   FIRC not submitted as per OIO (FIRC details enclosed) FIRC not submitted as per OIO (FIRC details enclosed....

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..../STP operations e) Erection, Commissioning and    installation f) Manpower recruitment and    supply. g) Testing, inspection and     certification - Rs. h) Pest control service. i) Maintenance or repair service j) Business Auxiliary Service k) MMR service l) Manpower recruitment and   supply. m) ISD - Rs. 17,85,069/- ....

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.... by both sides.  The main contention put forward by the department was that appellant has not furnished the BRC.  FIRC statement has already been submitted by the appellant at the time of refund claim.  The Bench had directed the appellant to furnish BRC and the appellant had accordingly furnished the same on 20.01.2017.  The same was furnished to the department for verificatio....