2018 (7) TMI 266 – CESTAT CHENNAI – TMI – Technical Inspection and Certification Service – demand of service tax – Held that:- When services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service – In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service.
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Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them – the income received from LRL does not fall under the category of Technical Inspection and Certification Service – Appeal allowed – decided in favo
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on the income received by the appellant from LRL. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi submitted that the appellant was paying service tax under Technical Inspection and Certification Service for two years on the wrong belief that the income received from LRL would fall under the category of Technical Inspection and Certification Service. She adverted our attention to the definition of Technical Inspection and Certification Service as contained in Section 65(105)(zzi) wherein the services rendered by a Technical and Certification Agency in relation to Technical Inspection and Certification Service would only be covered by the taxable service of Technical Inspection and Certification Service. The appellant is not a Technical and Certification Agency and therefore the service does not fall under t
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. 4. Heard both sides. 5. For better appreciation of the relevant provisions, the same are reproduced as under:- Technical Inspection and Certification under Section 65(108):- Technical Inspection and Certification means inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or safety or any other characteristics or parameters, but does not include any service in relation to inspection and certification of pollution levels Technical and Certification Agency under Section 65(109):- Technical and certification agency means any agency or person engaged in providing service in relation to technical inspection and certification . Section 65(105)(zzi), Taxable Service means any service provided or to be provided To any person, by a technical inspection and certification agency, in relation to technical inspecti
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