COMMR. OF C. EX. Vs. PATIENT SERVICE CENTRE

JUDGEMENT

(1.) THIS appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), challenges order dated 30 -8 -2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal') (Annexure P -3), holding that the services rendered by the assessee -respondent do not fall in any of the category specified in the definition of 'Business Auxiliary Service' as per subjection 19 of Section 65 of the Finance Act, 1994 (for brevity, 'the Finance Act).

(2.) THE argument raised by the revenue is that the activity carried out by the assessee -respondent amounted to promotion or marketing of service provided by its principal M/s. Speciality Ranbaxy Ltd. (now known as SLR Ranbaxy Ltd.)/ has been rejected by the Tribunal. The revenue has claimed that the following substantial question of law would arise for determination of this Court:

(3.) IN view of above, instant appeal is dismissed being squarely covered by our judgment in the case of M/s. Dr. Lal Path Lab (P) Ltd. (supra)