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2014 (1) TMI 258 - CESTAT NEW DELHIClinical testing service - Classification of service - scientific or technical consultancy or technical testing and analysis - Held that:- The ambit of "scientific or technical consultancy" on one hand and "technical testing and analysis" on the other, is thus very clear. The overseas companies were providing service pertaining to clinical testing of the appellant's formulations and analysis of its samples, clearly an activity falling within the ambit of "technical testing and analysis" and outside the ambit of "scientific or technical consultancy". The taxable services were provided outside the Indian territory. The services provided by the overseas companies thus fall within ambit of Section 65(105)(zzh); and since these services were wholly provided outside India, are not liable to service tax from the appellant under the reverse charge mechanism in Section 66A of the Act, in view of clause (ii) of Rule 3 of the 2006 Rules - Decided in favour of assessee.
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