2012 (1) TMI 188

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..... he Respondent : Shri V.K. Agarwal, Additional Commissioner (AR) ORDER Per: Ashok Jindal: The appellant are in appeal along with an application for stay of the dues adjudged in the impugned order. 2. The appellant are engaged in the activity of clinical testing of drugs and formulations service to various companies engaged in developing of drugs. The said activity is covered as per .....

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..... e came up before this Tribunal and this Tribunal held that, prior to insertion of the explanation in the Finance Act, 1994 on 01/05/2006 the activity undertaken by the appellant are not liable to service tax. The same view was followed by this Tribunal in the case of Synchron Research Services P. Ltd. vs. Commissioner of Service Tax, Ahmedabad reported in 2011 (24) STR 654 (Tribunal). Therefore, w .....

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