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S.S.KANG, C.N.B.NAIR
Dr. Lal Path Lab (P. ) Ltd. – Appellant
Versus
Commissioner of Central Excise, Ludhiana – Respondent
C.N.B. Nair, Technical Member. - The appellants herein run "Sample Collection Centres" for specialised laboratories like Dr. Lal Path Labs Pvt. Ltd. New Delhi, M/s. Speciality Ranbaxy Ltd. They maintain the collection centre, draw/collect samples, process the samples to the extent required and forward (through courier service etc.) the samples to the test laboratories. The relationship with the principal is covered by Agreement. The basic terms are that the collection centres would have facilities and trained employees for drawal of blood samples, will carry out the essential processing (serum separation) of blood and forward the samples to the principals through couriers. The collection centres are also responsible for the disposal of waste arising in the process. The test charges are collected by these Centres at the rates stipulated by the test laboratories. The collection centres are paid a percentage (25% etc.) for the service rendered by them.
2. Under the impugned orders, it has been found that the services rendered by these collection centres are "Business Auxiliary Services" which attract service tax. Tax demands remain confirmed on that basis. The orders rejected the
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