‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services [Read Order]

The Bombay High Court observed that ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services. The Excise Department directed Appellant, Venkateshwara Hatcheries Private Limited, to pay service tax on commission received for testing and veterinary services, under the taxing entry of ‘Business auxiliary services” rendered since 1 July, 2003, on…