TMI Blog2006 (8) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... ey maintain the collection centre, draw/collect samples, process the samples to the extent required and forward (through courier service etc.) the samples to the test laboratories. The relationship with principal is covered by Agreement. The basic terms are that the collection centres would have facilities and trained employees for drawal of blood samples, will carry out the essential processing (serum separation) of blood and forward the samples to the principals through couriers. The collection centres are also responsible for the disposal of waste arising in the process. The test charges are collected by these Centres at the rates stipulated by the test laboratories. The collection centres are paid a percentage (25% etc.) for the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e client; or (iv) Any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services, and includes services as a commission agent, but does not include any information technology service. 5. The contention of the learned counsel is that testing starts with drawal of sample and thus, forms an essential and integral part of testing. It is being submitted that since definition of technical testing and analysis under clause (106) does not include testing or analysis in relation to human beings or animal , the testing service rendered by the appellant is excluded from service tax. Learned counsel for Ludhiana Collection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e through its definition under the statute. His emphasis is that technical testing analysis service would cover not only the services strictly and narrowly falling within the ambit of those services; but also any service in relation to those services in view of the definition. It is being contended that services that are ancillary or auxiliary or connected to the specified services (technical testing and analysis) would also fall within the scope of the specified services in view of the broad sweep of the language used in the definition. The submission of the learned counsel is that as there could be no dispute that drawing of blood sample is an essential step for testing the sample, it has to treated as, auxiliary and integrally connec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ements for their clients by keeping their board etc. and sell the services by raising bills, it is clearly a promotion or marketing service and would attract levy accordingly. He would also submit that sub-clause (iv) in the definition of 'business auxiliary service' specifically includes any Incidental or auxiliary support service'. The point emphasised is that since the appellants perform many services incidental to the testing and analysis service such as collecting samples, billing, supplying test reports, they clearly come within the scope of levy as any incidental or ancillary support service . 10. With regard to the contention of the appellant that all services 'in relation to' technical testing and analysis s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced the definition of technical testing and analysis service in para 4 of this order. That definition is very broad in its scope. It covers any service in relation to testing and analysis service . Thus, drawing of samples will come within the scope of the definition. The dispute as to whether drawing of sample forms part of testing and analysis service is not relevant in view of the sweeping nature of the definition. If the service is 'in relation to testing, the service will get classified under technical testing and analysis. It is inconceivable that 'relationship' of sample drawing and initial processing to testing can be denied. The relationship may be incidental or auxiliary. Whichever way it is, its connection to te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legislative intention not to impose any tax on such excluded technical testing and analysis. If the legislature had any intention to tax the testing or analysis in relation to human beings or animal at a different rate than other technical test and analysis service, the legislature would have separately specified the levy. In the present case, clearly the intention of the legislature is not to impose any levy at all on testing or analysis of human beings or animals. therefore, the contention of the learned SDR to the contrary is not a legally correct view. 14. The services rendered by the appellants herein also do not seem to fall under any category specified in the definition of 'business auxiliary service'. The agreements make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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