2018 (12) TMI 252

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....Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against impugned Order-in-Appeal No.171-ST/LKO/2014 dated 10.10.2014 passed by Commissioner (Appeals), Customs, Central Excise & Service Tax, Lucknow. 2. Brief facts of the case are that the appellants were manufacturer of 'Electrical Conductors' and they were also registered with Service Ta....

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.... Authority that they were manufacturers and they did not fall under the category of being a Scientist or Technocrat nor they are a Science and Technology Institution or Organization. The Original Authority did not appreciate their arguments and confirmed the demand and imposed equal penalty. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). Learned Commissioner ....

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.... submitted that they had received service tax of Rs. 2,57,500/- from the M/s Vijai Electricals Ltd. and the invoice did not mention that the said tax was on account of scientific or technical consultancy service, however, since they had received service tax they had paid the same to the exchequer. He has submitted that in the entire course they never accepted the contention that they were providin....

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....Vijai Electricals Ltd. and charged service tax payable thereon and the learned Commissioner (Appeals) has taken note of that and held that when they have collected service tax the appellant cannot keep the same for them merely on the ground of classification. 5. We have carefully gone through the records and submissions made by both the sides. We find that the appellants are neither a scientist n....