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2019 (4) TMI 328 - AT - Service TaxClassification of services - appellant engaged in test substance of agrochemicals, Pharmaceuticals, industrial chemicals, drugs and cosmetic products - classifiable as Scientific or Technical Consultancy Service or Technical Testing and Analysis Service? - Held that:- The appellant are only collecting the sample, modify the sample making Protocol, conduct the analysis preparing the report and submitting the result/report to the client. In this process it is no where coming out that the appellant is providing any service of Scientific and Technical/Consultancy Service to the client. It is only after the receipt of the report the client do consultation with the scientific or Technical expert to obtain there consultancy, therefore, the process carried out by the appellant is limited to conduct the analysis of the sample and giving report the appellant who has no authority to give any consultancy on the analysis and report conducted by them - In the present case the Testing and Analysis of sample of and preparation of its report is not carried out by Scientist or Technocratic or any Science or Technology Institution or Organization. For this reason also the service does not classify as Scientific or Technical Consultancy Services. Business Auxiliary services - service received from abroad - applicability of Section 66A of the Finance Act, 1994 - Held that:- The service received from abroad is liable to service tax under section 66(A) of the Finance Act, 1944 w.e.f 18.04.2006. Penalty - Held that:- The service tax was not paid in time under the bonafide belief. Accordingly, the appellant have made out a good case for waiver of penalty under Section 80. Accordingly, penalty imposed by the lower authority are set aside. Appeal allowed in part.
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