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2015 (10) TMI 858 - AT - Service TaxClinical Trial/Research Service – from 01.07.2003 to 31.03.2006 - amendment in the nature of retrospective or not - Revenue contends that the same is taxable due to an addition of Explanation in respect of the definition of the Technical Testing and Analysis as per Section 65 (106) of the Finance Act, 1994. Held That:- the original definition clearly excluded all these services from the definition since the expression, any service provided in relation to human beings and animals is very wide and therefore was no need for exclusive definition. On the other hand the definition prior to amendment would give an impression that technical testing and analysis can be definitely said to be in relation to human beings or animals was excluded. To make it includable in the definition, the amendment becomes necessary. Therefore, as contended by the appellants, the amendment in reality expounded the scope of the definition and therefore, it cannot be clarificatory in nature. Issue is no more res integra - Amendment in reality expounded the scope of the definition and therefore, it cannot be clarificatory in nature – Impugned orders are unsustainable and are set aside - Decision made in the case of B.A. Research India Ltd. [2010 (2) TMI 230 - CESTAT, AHMEDABAD] and Synchron Research Services Pvt. Ltd. [2011 (8) TMI 357 - CESTAT AHMEDABAD] followed – Decided in favour of the Appellant.
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