2023 (12) TMI 479

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....AR Shri S. J. Vyas , Advocate for the Appellant Shri Rajesh Nathan , Assistant Commissioner ( AR ) for the Respondent ORDER RAMESH NAIR This appeal is directed against impugned order in appeal dated 24.11.2021. Whereby, the Learned Commissioner (Appeals) has remanded the matter to the Adjudicating Authority, to examine the issue on merit following the principles of natural Justice. ....

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....herefore, the remand by the commissioner (Appeals) is not legal and proper. Hence the order needs to be set aside. 3. Shri Rajesh Nathan, Learned Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He submits that the entire case involved the taxability of the activity for which the fees was paid to USFDA. Therefore, the issue whether th....

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....e on the ground that the USFDA is a Government of USA department, therefore, no service is involved. 4.1 We find that the activity is a service or otherwise that depends on the issue that whether the USFDA should be treated as Government in terms of 'Negative List' under Section 65B(37). Therefore, the activity is service or otherwise is a consequential to the decision, whether the Service prov....