9911796707
TMI Blog2023 (1) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of technical testing and analysis service. It is also not in dispute that the storage charges are collected by the appellant only in cases of storage beyond the period of three months which is included in the technical testing and analysis services already provided by the appellant - On perusal, the article 10 clearly indicates that the service of storage after the period of three months is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 455 of 2012 - A/12244/2022 - Dated:- 22-12-2022 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Dhaval Shah, Advocate for the Appellant Shri Vijay G Iyengar, Superintendent (AR) for the Respondent ORDER RAJU This appeal has been filed by M/s BA Research against demand of service tax on storage charges collecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out that the Article 10 of the master service agreement dated 06.09.2006 in the impugned order indicates that the service of storage after the period of three months is optional. 2.2 Learned counsel further argued that it is clear from the article 10 that the activity of storage charges after the testing is purely optional, independent and at the request of the client. 3. Learned AR relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport forms, source documents and final reports must be retained by CRO for the required period of time (presently 15 years) that is detailed and demanded in the applicable guidelines on record retention in force at the time of the study is completed for that information which pertains to its services. 10.2 Biological fluids shall be retained for a period of 3 months after the Final report is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e beyond period of 3 months provided. The agreement also provides separate and independent charges for the purpose of storage. In this background we do not find any merit in the argument that the charges recovered on account of storage beyond period of 3 months can be considered as part of the provision of technical testing and analysis service. The demand therefore cannot be sustained. 5. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
