https://www.taxtmi.com/caselaws?id=2104 Collection and forwarding of human blood, urine and stool samples by a collection centre was treated as outside business auxiliary service because the activity was limited to drawing, initial processing, preservation and transmission to a principal laboratory. The Court noted that the definition of technical testing and analysis is wide but expressly excludes testing or analysis in relation to human beings or animals, and that a specific exclusion cannot be overridden by recasting the same activity under a broader residuary category to sustain taxability. The incidental use of the principal's name did not convert the activity into promotion or marketing. The service was therefore held not taxable on the revenue's theory. en-us Fri, 14 Sep 2007 00:00:00 +0530 Fri, 28 Feb 2014 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2104 Collection and forwarding of human blood, urine and stool samples by a collection centre was treated as outside business auxiliary service because the activity was limited to drawing, initial processing, preservation and transmission to a principal laboratory. The Court noted that the definition of technical testing and analysis is wide but expressly excludes testing or analysis in relation to human beings or animals, and that a specific exclusion cannot be overridden by recasting the same activity under a broader residuary category to sustain taxability. The incidental use of the principal's name did not convert the activity into promotion or marketing. The service was therefore held not taxable on the revenue's theory. Case-Laws Service Tax Fri, 14 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2104