Service of veterinary and technical and laboratory testing not taxable under Business Auxiliary Services

Venkateshwara Hatcheries Private Limited Vs Commissioner of Central Excise (Bombay High Court) Bombay High Court held that services in the nature of ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ did not fall under taxable category of Business Auxiliary Services. Facts- Appellant is engaged in business of production and marketing of chicks and other related activities on behalf of its clients/group companies. Appellant has been providing services as a Commission Agent to M/s. Venco Research & Breeding Farm Pvt. Ltd and M/s. Venkateshwar Research & Breedin...