https://www.taxtmi.com/caselaws?id=75954 Periodic testing and inspection of gas cylinders carried out under the Gas Cylinder Rules, 2004 and the Explosives Act was treated as a statutory compliance activity rather than commercial maintenance or repair. The record, as described, showed only periodic testing, inspection and upkeep performed for an oil corporation under a work order, and no material was produced to establish taxable repair or maintenance in a commercial sense. On that basis, the revenue was said to have failed to justify levy under maintenance and repair service, and the activity was concluded to be outside service tax; small scale exemption was also extended subject to verification. en-us Mon, 26 Apr 2010 00:00:00 +0530 Mon, 01 Nov 2010 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75954 Periodic testing and inspection of gas cylinders carried out under the Gas Cylinder Rules, 2004 and the Explosives Act was treated as a statutory compliance activity rather than commercial maintenance or repair. The record, as described, showed only periodic testing, inspection and upkeep performed for an oil corporation under a work order, and no material was produced to establish taxable repair or maintenance in a commercial sense. On that basis, the revenue was said to have failed to justify levy under maintenance and repair service, and the activity was concluded to be outside service tax; small scale exemption was also extended subject to verification. Case-Laws Service Tax Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75954