2025 (4) TMI 182

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.... Shri Debapriya Sue, Authorized Representative, for the Respondent ORDER M/s. Bose Institute, P-1/12, CIT Scheme VII M, Kolkata - 700 054 (hereinafter referred to as the appellant) is an autonomous research institute under the Department of Science and Technology, Govt. of India. The appellant provided instrumental testing through their Central Instrumentation Facility (CIF) to the researchers o....

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.....10.2015. 3. The appellant has filed this appeal against the impugned order dated 26.10.2015. 4. The Ld. Counsel appearing on behalf of the appellant submits that the appellant is an autonomous unit under the Department of Science and Technology, Govt. of India and they have no intention to evade payment of duty. He submits that it is evident from the records that they have not collected any ser....

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....ed the findings in the impugned order. 6. Heard both sides and perused the appeal records. 7. We find that the appellant is an autonomous institute under the Department of Science and Technology, Govt. of India. They were rendering the service of instrumental testing through their Central Instrumentation Facility to researchers. We find that the appellant has not collected any service tax from t....