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2011 (4) TMI 608 - AT - Service TaxStay of Demand - Technical Testing and Analysis' service - the impugned activity of stability test and validation analysis involve testing and analysis of samples of the goods manufactured by the assessee to ensure that the same satisfied the prescribed parameter - assessee is a 'Technical Testing and Analysis Agency' envisaged in Clause 107 above and the activity involved is exigible to Service Tax as technical testing and analysis figuring at Clause 106 of Section 65. We are also of the prima facie view that inclusion of this element in the assessable value of the medicaments for fixing MRP on which excise duty is paid will not make a difference to its exigibility under the Act - Pre-deposit ordered - Decided against the assessee
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