Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 357 - AT - Service TaxDemand -Technical Testing and Analysis Services - whether the appellants' services i.e. conducting clinical trials for their customers would get covered under the category of the services 'technical testing and analysis services' for the period July 2003 to 30.04.06 - Notification No. 11/97-Customs, dated 1-3-1997 by amending Notification No. 03/98-Customs, dated 11-2-1998 - The amendments brought out by introduction of explanation, conclude that this explanation cannot have retrospective effect. - On this ground alone, appellants succeed - the demand of service tax from the appellant for the period June 2003 to 30.04.06 cannot be sustained and is liable to be set aside and we do so. As regards the demand of the service tax for the period May 2006 and June 2006, we hold that the assessee, is liable to pay the service tax on the services rendered by them to various customers for the clinical trial purposes and remit the matter back to the original adjudicating authority for limited purpose of quantifying the demand for the period of May 2006 to June 2006 along with interest and penalty if any on this amount of demand that is quantified.
|