Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the demand of duty.
Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the demand of duty.
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