https://www.taxtmi.com/caselaws?id=207679 The Tribunal upheld the tax demand and interest but removed the penalty under Section 76 of the Finance Act, 1994, in a case involving allegations against M/s. ESPI Industries and Chemicals Pvt. Ltd. for failure to follow statutory formalities and pay Service Tax on Technical Testing and Analysis services. It ruled that stability tests and validation analysis conducted by ESPI constituted taxable services under Technical Testing and Analysis, subject to Service Tax, despite being part of the manufacturing process. ESPI was ordered to pre-deposit a specified amount with a waiver granted for the remaining dues pending appeal decision. en-us Mon, 25 Apr 2011 00:00:00 +0530 Wed, 28 Dec 2011 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207679 The Tribunal upheld the tax demand and interest but removed the penalty under Section 76 of the Finance Act, 1994, in a case involving allegations against M/s. ESPI Industries and Chemicals Pvt. Ltd. for failure to follow statutory formalities and pay Service Tax on Technical Testing and Analysis services. It ruled that stability tests and validation analysis conducted by ESPI constituted taxable services under Technical Testing and Analysis, subject to Service Tax, despite being part of the manufacturing process. ESPI was ordered to pre-deposit a specified amount with a waiver granted for the remaining dues pending appeal decision. Case-Laws Service Tax Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207679