2007 (10) TMI 38

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....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 Act, 1994 (for brevity, 'the Financ....

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....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-revenue. Even the facts of the instant ca....

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....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 analysis service provided in relation to human b....