https://www.taxtmi.com/caselaws?id=32270 The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner (Appeals)'s decision in an appeal concerning service tax demand on collecting and sending pathological samples for testing. The Tribunal ruled in favor of the respondents, emphasizing that the commission paid was for market development and not a promotional service falling under Business Auxiliary Services. Citing consistency with prior legal precedents, including the Dr. Lal Path Lab case, where a similar issue was decided in favor of the respondents, the Tribunal rejected the Revenue's appeal, finding no grounds for interference with the Commissioner's order. en-us Fri, 16 Jan 2009 00:00:00 +0530 Sat, 13 Jun 2009 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32270 The Appellate Tribunal CESTAT NEW DELHI upheld the Commissioner (Appeals)'s decision in an appeal concerning service tax demand on collecting and sending pathological samples for testing. The Tribunal ruled in favor of the respondents, emphasizing that the commission paid was for market development and not a promotional service falling under Business Auxiliary Services. Citing consistency with prior legal precedents, including the Dr. Lal Path Lab case, where a similar issue was decided in favor of the respondents, the Tribunal rejected the Revenue's appeal, finding no grounds for interference with the Commissioner's order. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32270