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2014 (8) TMI 743 - AT - Service TaxTechnical testing and analysis service - Agreement with Ranbaxy for development of product - Held that:- From the reading of the definitions provided under the Finance Act, the definition of ‘taxable service' is to any person, by a technical testing and analysis agency, in relation to technical testing and analysis. As the appellants are manufacturing the medicines as per the formulae developed by them or provided by the principal and during the manufacture, the appellants are undertaking certain test to find out whether the products are as per the formulae hence it cannot be said that the appellants are technical testing and analysis agency. - From the impugned order passed by the Commissioner (Appeals), we find that verification was conducted through jurisdictional Superintendent and the jurisdictional Superintendent of the Range reported that the service under discussion relates to research and development activity and the appellants are not undertaking the testing and analysis activity separately. - Decided in favour of assessee.
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