2018 (3) TMI 858

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....or appellant None., for respondent Per:S.S. Garg The present appeal of Revenue is directed against the impugned order dated 20th December 2013 whereby the Commissioner (Appeals) has allowed the appeal of the assessee by setting aside the order-in-original. 2. Briefly stated the facts of the case are that the appellants are holders of Central Excise registration certificate No. AABCK145....

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....med along with interest under Section 75 and penalty was also imposed under Section 76 of the Act. 3. Aggrieved by the order-in-original, appellant has filed an appeal before the Commissioner (Appeals)on various grounds including the ground that the appellants are manufacturer of excisable goods and not any Scientist or Technocrat or any science or technology institutes and hence they cannot be....

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....e customers of the assessee have invested huge sums in purchase of the DMF/TECHPACK which is nothing but information / data relating to the manufacture of bulk drugs or pharmaceutical or any other products provided as per the customers specification.He also submits that DMF/TECHPACK is nothing but technical assistance in the field of pharmaceutical products. 6. After considering the submission....

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.... or indirectly, by a scientist or a technocraft, or any science or technology institution or organization to a client, in one or more disciplines of science or technology".      Further section 65(105)(za) of the Act defines the taxable service for 'Scientific or Technical Consultancy' as follows:-  'taxable service means any service provided or to b....