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TMI Blog2015 (3) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... Chilana and Ms. Aurica Bhattacharya, Advocates For the Respondent : Mr. A.K. Nigam & Mr. N. Jagdish, AR ORDER Per : B.S.V. MURTHY Appellant is engaged in research and development activities in the field of pharmaceutical development which includes process chemistry, formulation development, bioanalytical services, analytical development, research biology etc. Services are rendered exclusively ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services rendered amounting to Rs. 13,68,68,639/- (Rupees Thirteen Crores Sixty Eight Lakhs Sixty Eight Thousand Six Hundred and Thirty Nine only). Besides demanding the tax interest has also been demanded and penalty has been imposed. In addition to this treating the services of Technical Testing and Analysis rendered by the appellants as performed in India not amounting to export, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel on behalf of the appellant submitted that the issue is no longer res integra and is covered by the decision of this Tribunal in the case of CST, Ahmedabad Vs. B.A. Research India Ltd. reported in [2010 (18) S.T.R. 439 (Tri.-Ahmd.)]. Appeal filed by the Revenue against this decision was rejected by the Hon'ble High Court of Gujarat on the ground of maintainability. Instead he also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esearch Pvt. Ltd. [2015 (1) TMI 229 - CESTAT-BANGALORE d) United States Pharmacopeia India Pvt. Ltd. Vs. CCE & C, Hyderabad [2014 (36) S.T.R. 98 (Tri.-Bang.)] 5. Learned AR agrees that the issue is covered by the decision of the Tribunal in the case of B.A. Research India Ltd. 6. After going through the facts and records and considering all the submissions made by both sides, it is quite clear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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