2007 (11) TMI 289

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....ar, Sr. Advocate and P.M. Dave, Advocate, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petitions. 2. Both the appeals involve an identical issue and hence the stay petitions being dealt with by a common order. The applicants were demanded service tax under the heading "Technical testing and Analysis S....

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....by them cannot be brought under taxes. 5. We find that the definition of the services for "technical testing and analysis" as existed prior to 1-5-2006 prima facie covers the services undertaken by them and the explanation is only clarificatory in nature and therefore, the case of the applicant is an arguable one. We, therefore, hold that they have not made a strong case for total waiver of dep....