M.M.Kumar, J.

1. This appeal filed by the revenue under Section 35G of the Central Excise Act, 1944 challenges order dated 30-8-2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (P-3) by holding that the services rendered by the assessee-respondent do not fall in any of the category specified in the definition of #24;Business Auxiliary Service#25; as per sub-Section (19) of Section 65 of the Finance Act, 1994. 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. Dr. Lal Path Lab, New Delhi has been rejected by the Tribunal. The revenue has claimed that the following substantial question of law would arise for the determination of this Court :-

#28; Whether the Hon#25;ble Tribunal is #28;correct in holding that the services rendered by the respondents do not fall under any category specified in the definition of #24;Business Auxiliary Service#25; and is within the scope of #24;Technical Test and Analysis Services#25; and whether service tax is payable on such services. #29;

2. Facts in brief are that there is a lab known as M/s