https://www.taxtmi.com/caselaws?id=208941 An activity involving taking photographs or X-ray/Gamma-ray images of material and preparing reports from Pune was treated as photography/material testing with report preparation, not Consulting Engineer Service, so the service tax demand failed on merits. The notice issued by the Assistant Commissioner, Central Excise, Sangli was also held without territorial jurisdiction because the respondent's office, registration and place of service were at Pune. The impugned order was upheld, the revenue appeal was dismissed, and the cross-objection was disposed of accordingly. en-us Tue, 26 Jul 2011 00:00:00 +0530 Fri, 03 Feb 2012 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208941 An activity involving taking photographs or X-ray/Gamma-ray images of material and preparing reports from Pune was treated as photography/material testing with report preparation, not Consulting Engineer Service, so the service tax demand failed on merits. The notice issued by the Assistant Commissioner, Central Excise, Sangli was also held without territorial jurisdiction because the respondent's office, registration and place of service were at Pune. The impugned order was upheld, the revenue appeal was dismissed, and the cross-objection was disposed of accordingly. Case-Laws Service Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208941