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TMI Blog2011 (4) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee to ensure that the same satisfied the prescribed parameter - assessee is a 'Technical Testing and Analysis Agency' envisaged in Clause 107 above and the activity involved is exigible to Service Tax as technical testing and analysis figuring at Clause 106 of Section 65. We are also of the prima facie view that inclusion of this element in the assessable value of the medicaments for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 (the Act). Vide the impugned order, the Commissioner (A) sustained the demand of tax plus interest and vacated the penalty imposed under Section 76 of the Act. The present application seeks waiver of pre-deposit and stay of recovery of the above dues confirmed against the ESPIL and stay of recovery of the same. 2. Canvassing waiver of pre-deposit of the dues adjudged against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered excise duty could not be subjected to Service Tax. She relies on a decision of this Tribunal in the case of ITW India Ltd. Vs. CCE, Hyderabad reported as 2009 (14) STR 826 (Tri.-Bang.) in support of the claim. ESPIL conduct similar test for several others. This was Research and Development work. 3. The learned SDR submits that the activity undertaken by the assessee described as stability s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and Analysis' envisaged under Section 65 (106) of the Act. As per Clause 106 of Section 65 "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 (information technology software or) any immovable property, but does not include any testing or analysis service provided in relation to human ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for packing activity unlike in the case on hand. In the circumstances, we order that the assessee shall pre-deposit an amount of Rs.4,55,637/- (Rupees Four Lakh Fifty Five Thousand Six Hundred Thirty Seven Only) within a period of four weeks and report compliance by 30th May 2011. On reporting such compliance, there shall be waiver of pre-deposit of the balance dues adjudged against ESPIL pendin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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