https://www.taxtmi.com/caselaws?id=206547 Hydro testing of LPG cylinders was treated as a statutory activity under the Gas Cylinder Rules, 2004 and, on the basis of prior Tribunal decisions, was regarded as outside the service tax levy in the context considered. That prima facie position justified complete waiver of pre-deposit for the appellants. As the lower appellate authority had not yet decided the dispute on merits, the matter was remanded for fresh adjudication without insisting on pre-deposit. en-us Thu, 18 Feb 2010 00:00:00 +0530 Mon, 07 Nov 2011 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206547 Hydro testing of LPG cylinders was treated as a statutory activity under the Gas Cylinder Rules, 2004 and, on the basis of prior Tribunal decisions, was regarded as outside the service tax levy in the context considered. That prima facie position justified complete waiver of pre-deposit for the appellants. As the lower appellate authority had not yet decided the dispute on merits, the matter was remanded for fresh adjudication without insisting on pre-deposit. Case-Laws Service Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206547