2014 (8) TMI 743

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....also filed appeal against the same impugned order for enhancement of penalties. The contention of the appellants is that the appellants entered into agreements with M/s. Lupin Laboratories Ltd. (Lupin), M/s. Ranbaxy Laboratories Ltd. (Ranbaxy) and M/s. Polymed Healthcare Pvt. Ltd. (Polymed). The agreement with Ranbaxy is for development, manufacture, market and sale of products and as per the agreement, the appellants and Ranbaxy jointly developed the products carrying out research and development work. Such developed products are to be manufactured by the appellants at their manufacturing facility and marketed and distributed by the appellant. The contention of the appellants is that the agreement is for development, manufacture, market an....

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.... and the appellants are charging separately for this activity, therefore are liable to pay service tax under 'technical testing and analysis service'. 4. We find that the appellants were charged under 'testing and analysis service'. The relevant provisions of the Finance Act are reproduced below:     "Section 65 (106) "technical testing and analysis" means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals.     Section 65(105)(zzh)- Definition of Taxable Service - to an....