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TMI Blog2014 (8) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are technical testing and analysis agency. - From the impugned order passed by the Commissioner (Appeals), we find that verification was conducted through jurisdictional Superintendent and the jurisdictional Superintendent of the Range reported that the service under discussion relates to research and development activity and the appellants are not undertaking the testing and analysis activity separately. - Decided in favour of assessee. - ST/196/08 & 201/08-Mum - Final Order Nos. A/1176-1177/2014-WZB/C-I(CSTB) - Dated:- 13-6-2014 - S S Kang And P S Pruthi, JJ. For the Appellant : Shri S.S. Gupta, C.A. For the Respondent : Shri B.K.Iyer, Superintendent (AR), PER : S. S. Kang Heard both sides. 2. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are also undertaking certain testing batch wise. After manufacture, the medicines were returned to Lupin and the appellants were paying appropriate central excise duty. Similar agreement is with Polymed. The appellants relied upon the definition of taxable service as provided under Section 65(105)(zzh) of the Finance Act, which provides that the taxable service, means, to any person, by a technical testing and analysis agency, in relation to technical testing and analysis. The contention is that as per the agreement, the appellants are to develop and manufacture and in the case of Ranbaxy also to market the products, therefore it cannot be said that the appellants are technical testing and analysis agency hence the demand is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o marketing the same. During development and manufacture, the appellants were undertaking certain tests of the product as the goods are pharmaceutical. Similar agreement is entered with Lupin, where the appellant is a loan licensee of Lupin and manufacturing medicines which, after manufacture, were cleared to Lupin on payment of appropriate excise duty. During manufacture of the medicines, the appellants are undertaking certain test to find out whether the product is as per the formulae. 6. From the reading of the definitions provided under the Finance Act, the definition of taxable service' is to any person, by a technical testing and analysis agency, in relation to technical testing and analysis. As the appellants are manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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