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TMI Blog2007 (10) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ting and Analysis Service’ - C.E.A. No. 45 of 2007 - - - Dated:- 4-10-2007 - [Order per : M.M. Kumar, J.].- This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), challenges order dated 30.08.2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') (Annexure P-3), holding that the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is within the scope of "Technical Test and Analysis Services" and whether service tax is payable on such services." 2. After hearing learned counsel for the appellant-revenue and perusing the record we find that the matter is not res integra. Similar question of law came up for our consideration in the case of Commissioner of Central Excise Commissionerate, Ludhiana v. M/s D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi through courier. The collection centres are also responsible for disposal of waste arising in the process. The case of the assessee-respondent appears to be covered by the exception postulated by sub section 106 of Section 65, which defines the expression 'technical testing and analysis'. The provision is reproduced hereunder for facility of reference :- " "technical testing and analysis" m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting and analysis' does not include any testing or analysis service provided in relation to human being or animals. The explanation goes to the extent of excluding from the aforementioned definition, a testing or analysis for the purposes of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals. Such being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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