Dr. Lal Pathlab Pvt. Ltd. Vs. Commissioner of C. Ex. - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi |
| Sep-21-2005 |
| S Kang, Vice-, N T C.N.B. |
| Dr. Lal Pathlab Pvt. Ltd. |
| Commissioner of C. Ex. |
2. applicant filed this application for waiver of pre-deposit of service tax of rs. 49,251/-. the demand of service tax was confirmed by treating the applicant as business auxiliary service. the contention of the revenue is that they are engaged in promoting the service of their client by collecting the samples of human beings. the contention of the applicant is that as per the section 65(106) of finance act, 1994 technical testing & analysis in relation to human beings or animal is exempted. the contention is that they are collecting the samples and also doing initial testing also. further, tested samples were sent to dr. lal pathlabs pvt. ltd. as the appellants are conducting testing also in respect of samples. prima facie, appellants had a strong case in their favour. therefore, the pre-deposit of whole of the demand on service tax is waived for hearing of the appeal and the recovery of the same is stayed during the pendency of the appeal. the stay petition is allowed. order may be given dasti.
2. Applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 49,251/-. The demand of Service Tax was confirmed by treating the applicant as Business Auxiliary Service. The contention of the Revenue is that they are engaged in promoting the service of their client by collecting the samples of human beings. The contention of the applicant is that as per the Section 65(106) of Finance Act, 1994 technical testing & analysis in relation to human beings or animal is exempted. The contention is that they are collecting the samples and also doing initial testing also. Further, tested samples were sent to Dr. Lal PathLabs Pvt. Ltd. As the appellants are conducting testing also in respect of samples. Prima facie, appellants had a strong case in their favour. Therefore, the pre-deposit of whole of the demand on Service Tax is waived for hearing of the appeal and the recovery of the same is stayed during the pendency of the appeal. The Stay petition is allowed. Order may be given DASTI.