2012 (9) TMI 138

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....wani, Advocates, for the Appellant. 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 a....

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....ssioner of Service Tax, Ahmedabad - 2010 (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 t....

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....Revenue also relied on the Miscellaneous order 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 e....

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....st Paper Mills (supra) when the appeal has been admitted 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 i....