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TMI Blog2009 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... al Representative (DR) for the Revenue Shri Harish Bindumadhvan, Advocate for the respondent [Order per: P. K. Das, Member (Judicial)] - Heard both sides and perused record. 2. Revenue filed this appeal against the order in appeal No.IND-I/378/2006 dated 26.12.2006 passed by the Commissioner (Appeals), Indore. 3. The respondents are engaged in the collection of pathological samples from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of Business Auxiliary Service. He also submits that it appears from the order of the Tribunal in the case of Dr. Lal Path Lab (supra) that this fact was not before the Bench. 6. After hearing both sides, we reproduce the relevant portion of the order of the Commissioner (Appeals):- "4. The appeal is being taken up for final disposal after dispensing with pre-deposit of duty and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that they are not an agent of SRL, Mumbai and the development of market related for their own benefit and hence they would not fall under the category Business Auxiliary Services. In support of their argument, they have also relied upon Tribunal's Final Order No.289-292/06-ST dated 30.8.06 in the case of Dr. Lal Path Lab., Ludhiana & others in which it was held that collection centres engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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