2023 (1) TMI 345

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.... Shri Vijay G Iyengar, Superintendent (AR) for the Respondent ORDER RAJU This appeal has been filed by M/s BA Research against demand of service tax on storage charges collected by them from their clients. 2. Learned Counsel for the appellant pointed out that the appellant are engaged in provision of services of technical testing and analysis. The appellant provide technical testing a....

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....rgued that it is clear from the article 10 that the activity of storage charges after the testing is purely optional, independent and at the request of the client. 3. Learned AR relies on the impugned order. 4. We have considered the rival submissions. We find that it is not in dispute that the appellant are providing the service of technical testing and analysis service. It is also not in d....

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....n force at the time of the study is completed for that information which pertains to its services. 10.2 Biological fluids shall be retained for a period of 3 months after the Final report is delivered to the Sponsor for no charge, after which period Sponsor shall be offered the choice of; a) storing the samples at CRO at an additional cost as mutually agreed upon, or b) ....