https://www.taxtmi.com/caselaws?id=344308 Statutory testing of LPG cylinders was examined for taxability as Technical Inspection and Certification Services, and the activity was treated as materially identical to the services considered in Harshita Handling and the later Tribunal ruling. The text states that taxability had to be decided before any exemption analysis under Notification No. 12/2003-ST, so an earlier appellate objection did not bar consideration of the issue. On that basis, the service was held not liable to service tax, making the demand unsustainable and the impugned orders liable to be set aside in favour of the assessee. en-us Thu, 08 Jun 2017 00:00:00 +0530 Fri, 25 Aug 2017 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344308 Statutory testing of LPG cylinders was examined for taxability as Technical Inspection and Certification Services, and the activity was treated as materially identical to the services considered in Harshita Handling and the later Tribunal ruling. The text states that taxability had to be decided before any exemption analysis under Notification No. 12/2003-ST, so an earlier appellate objection did not bar consideration of the issue. On that basis, the service was held not liable to service tax, making the demand unsustainable and the impugned orders liable to be set aside in favour of the assessee. Case-Laws Service Tax Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344308