2025-VIL-1817-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax - Technical Testing and Analysis (TTA) Services, Export of Services - Appellant was receiving the services of clinical trials from overseas and making payments in foreign currency. The Department alleged that these services were classifiable under the category of "Technical Testing and Analysis (TTA) Services" as defined under Section 65(105)(zzh) of the Finance Act, 1994 - Whether the clinical trials and tests provided by the foreign companies and used by the appellant are classifiable under the category of 'Technical Testing and Analysis' Services – HELD - As per the decision in the matter of B.A. Research India Ltd., the performance of the TTA service is not complete until the testing and analysis report is delivered to the client. In the present case, when the reports were delivered to the clients outside India, it amounts to taxable service partly performed outside India. Following the ratio of the above decision and considering the terms of the agreement, the appellant had received the service of clinical trial study/analysis from the service providers based outside India and the same is classifiable under the taxable category of TTA Services in terms of Section 65 (105) of the Finance Act, 1994 - When the appellant can take the credit and utilize it further for the payment of tax, naturally it would not get the benefit for not paying such tax and attracting penal provisions of law. Thus, there was no intention of evading taxes as alleged - The demand along with interest is sustained only for the normal period, and all other penalties are set aside – The appeal is partly allowed
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