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2008 (2) TMI 851 - AT - Service TaxWaiver of pre-deposit - Technical testing and analysis services - applicant is engaged in the activity of clinical research/testing and analysis for various pharmaceutical companies - Held that: - We find that the definition of the services for "technical testing and analysis" as existed prior to May 1, 2006, prima facie covers the services undertaken by them and the Explanation is only clarificatory in nature and therefore, the case of the applicant is an arguable one. We, therefore, hold that they have not made a strong case for total waiver of deposit as ordered by the Commissioner - the appellant is directed to deposit a sum of ₹ 32 lakhs within eight weeks from today and to report compliance - application partly allowed.
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