https://www.taxtmi.com/caselaws?id=220580 Testing of LPG tankers, when undertaken as a statutory requirement under explosives law, was treated as outside the taxable service of technical testing and certification. On that basis, no service tax liability survived for the activity, and the penalties imposed for non-payment could not be sustained. The penalties under Sections 76 and 78 of the Finance Act, 1994 were therefore held unwarranted and set aside. en-us Tue, 28 Aug 2012 00:00:00 +0530 Thu, 31 Jan 2013 01:15:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220580 Testing of LPG tankers, when undertaken as a statutory requirement under explosives law, was treated as outside the taxable service of technical testing and certification. On that basis, no service tax liability survived for the activity, and the penalties imposed for non-payment could not be sustained. The penalties under Sections 76 and 78 of the Finance Act, 1994 were therefore held unwarranted and set aside. Case-Laws Service Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220580