TaxTMI 
TaxTMI 
TaxTMI 
2019 (4) TMI 328
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....l testing and analysis service and pays service tax under the said category for the services provided by them. The appellant also received services from JRF International Ltd. situated in England under a consulting Services Agreement dated 1 September 2005. The department's case is that the services rendered by the appellant under the category of Scientific and Technical Consulting Services and for the services received from JRF International Ltd. under Consulting Services Agreement falls under the category of Business Auxiliary Services. 2. Shri. Prasad Paranjape, Ld. Counsel appearing on behalf of the appellant submits that the appellant are globally accredited testing organization which performs testing in compliance with the global goo....
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....l agreed in advance with the client. The appellant merely submits the findings of such analysis in the form of a report to the client. As such the appellant do not provide any advice consultancy or any technical assistance to which cover under the field of science or technology. Revenue also does not say that the appellant carried out any research or rendered any assistance in the field of science or technology, therefore, the correct classification for the service is under the category of the technical testing and analysis service and does not fall under scientific and technical consultancy services. He submits that the adjudicating authority has not verified the actual contract.(protocol) and the test report prepared by the appellant, the....
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....EA 2000 audit report issued in August 2008 (after issuance of the impugned order). The appellant in order to settle the issue for once, paid the tax with interest during the audit itself whereupon the auditors issued a report suggesting closure of the audit objection. He submits that while making this payment the appellant even deposited the service tax with interest for the period of which tax was not legally payable i.e. for the period prior 18.04.2006. Considering this appellant had acted bonafidely, they deserve lenient view and no penalty was imposable. He also submits that in case of service tax paid on the reverse charge basis the appellant were entitled for cenvat Credit. Accordingly the situation is of Revenue neutral, for this rea....
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.... under Scientific or Technical consultancy service or it is not taxable and classifiable under technical testing and analysis service as claimed by the appellant. b) Whether the service received by the appellant from abroad between May 2006 and November 2006 are liable to service tax of Rs. 18,34,622 as Business Auxiliary Service on a reverse charge basis. c) Whether the appellant is liable for penalty when they have paid the service tax on reverse charge basis along with interest. 7. As regard the first issue i.e. whether the service is classifiable as Scientific or Technical Consultancy Service or Technical Testing and Analysis Service, first we need to go through the statutory definition of both the services which are reproduced below....
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....er the receipt of the report the client do consultation with the scientific or Technical expert to obtain there consultancy, therefore, the process carried out by the appellant is limited to conduct the analysis of the sample and giving report the appellant who has no authority to give any consultancy on the analysis and report conducted by them, therefore, there are two separate part first analysis of sample and providing report which the appellant carried out and the other is consultancy provided on the basis of report by some expert Scientist Or Technologist, therefore both the services are performed by two separate person, hence, it cannot be said that the appellant is providing Scientific or Technical Consultancy Services. From the def....
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.... a scientific or technical consultant to GRUNENTHAL. On the other hand, from the facts on offer, the assesee is only carrying out predominantly testing and analysis work outsourced by GRUNENTHAL to them. The testing and analysis are primary protocol for carrying out the process research. This conclusion is borne out by the fact that chemicals Euro 150 per item will be additionally reimbursed to the assessee." 9. From the decision, it can be seen that the service of the appellant is the identical to the service provided by the assessee in above judgment wherein the Tribunal held that the service is classifiable under Technical Testing and Analysis and not under Scientific And Technical Consultancy Service. As per our above discussion, we a....