9911796707
TMI Blog2012 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri P.K. Agarwal, Commissioner A.R., for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The applicants M/s. Reliance Clinical Research Services Pvt Ltd have filed the application (No. ST/St-299/10) for waiver of pre-deposit of Service tax of Rs. 58,57,170/-, interest and penalties totaling Rs. 1,58,58,170/- and the applicants M/s. Siro Clinpharm Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18) S.T.R. 604 (Tri.-Ahd.) whereby the Tribunal held that the Explanation which is added with effect from 1-5-2006 is not clarificatory in nature. Therefore, the activity of technical testing and analysis undertaken for the purpose of clinical testing of drugs and formulations are liable to Service tax with effect from 1-5-2006. The contention is that as the issue is now settled by the Tribunal, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in the case of Synchron Research Services Pvt Ltd. v Commisioner of Service Tax, Ahmedabad - 2008 (10) S.T.R. 180 (Tri. - Ahmd.) and in the case of Quintiles Research (India) Pvt Ltd. v. Commissioner of Service Tax, Ahmedabad, 2009 (14) S.T.R. 268 (Tri. - Ahmd.) whereby the Tribunal had taken a view that prima facie the Explanation added with effect from 1-5-2006 is clarificatory in nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted by the Hon'ble Gujarat High Court, the correctness of the decision of the lower court is in jeopardy. We also note the fact that the appeal filed by the Revenue against the decision of the Tribunal in the case of B.A. Research India (supra) is admitted by the Hon'ble Gujarat High Court vide order dated 31-3-2011. 7. As the Tribunal in the case of B.A. Research India (supra) held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
