https://www.taxtmi.com/caselaws?id=202450 The Tribunal held that the applicant did not qualify as a Technical and Certification Agency for providing 'Technical Inspection and Certification Service' related to degassing and purging LPG tanks. The Tribunal found that the applicant did not issue any certificates, leading to a prima facie case for waiving the pre-deposit amounts, allowing the application and staying the recovery until the appeal's disposal. The Tribunal did not provide a conclusive decision on whether the applicant qualified for the benefit of Notification 12/2003-S.T., dated 20-6-2003, due to the need for further examination. en-us Mon, 02 Aug 2010 00:00:00 +0530 Wed, 15 Jun 2011 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202450 The Tribunal held that the applicant did not qualify as a Technical and Certification Agency for providing 'Technical Inspection and Certification Service' related to degassing and purging LPG tanks. The Tribunal found that the applicant did not issue any certificates, leading to a prima facie case for waiving the pre-deposit amounts, allowing the application and staying the recovery until the appeal's disposal. The Tribunal did not provide a conclusive decision on whether the applicant qualified for the benefit of Notification 12/2003-S.T., dated 20-6-2003, due to the need for further examination. Case-Laws Service Tax Mon, 02 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202450