TaxTMI 
TaxTMI 
2011 (4) TMI 608
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.... Ms Tejasvi Hari Krishna, Adv. For Respondent : Shri Harish Kumar, SDR Per: P Karthikeyan: Adjudicating allegations of M/s. ESPI Industries and Chemicals Pvt. Ltd., (ESPIL) deliberately failing to follow statutory formalities including payment of Service Tax on the Technical Testing and Analysis' service rendered by it during the period 1/2005 to 11/2008, the Original Authority demanded S....
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....nalysis charges and validation charges. The goods manufactured were subject to assessment of Central Excise duty on MRP basis. As the goods were subject to MRP based assessment, all the relevant elements of cost incurred by the assessee had been taken into account in fixing the MRP relevant for assessment. Therefore, the stability analysis charges and validation charges recovered by assessee from ....
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....sessee had recovered charges for the impugned activity by raising debit notes in addition to recovering job charges for manufacturing P or P medicaments for its principal. 4. We have carefully considered the case records and the rival submissions. We are satisfied that the impugned activity of stability test and validation analysis involve testing and analysis of samples of the goods manufactur....
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....arently, the assessee is a 'Technical Testing and Analysis Agency' envisaged in Clause 107 above and the activity involved is exigible to Service Tax as technical testing and analysis figuring at Clause 106 of Section 65. We are also of the prima facie view that inclusion of this element in the assessable value of the medicaments for fixing MRP on which excise duty is paid will not make a differen....