2007 (10) TMI 38

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...., 1944 (for brevity, 'the Act'), challenges order dated 30.08.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') (Annexure P-3), holding that the services rendered by the assessee-respondent do not fall in any of the category specified in the definition of 'Business Auxiliary Service' as per sub-section 19 of Section 65 of the Finance Ac....

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....perusing the record we find that the matter is not res integra.  Similar question of law came up for our consideration in the case of Commissioner of Central Excise Commissionerate, Ludhiana v.  M/s Dr. Lal Path Lab (P) Ltd. Collection Centre, Ludhiana CEA No. 48 of 2007, decided on 14-9-2007 [2007] (8) S.T.R. 337 (P & H)] and the same has already been answered against the appellant-reve....

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....y sub section 106 of Section 65, which defines the expression 'technical testing and analysis'. The provision is reproduced hereunder for facility of reference :- " "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 any immovable property, but does not include any testing or analysi....

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....ion, a testing or analysis for the purposes of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals. Such being the statutory provision, we do not entertain any doubt that merely because any incidental service is rendered by the assessee-respondent like putting across or dropping of the name of the principa....