https://www.taxtmi.com/caselaws?id=361656 The Tribunal ruled in favor of M/s. Hindustan Petroleum Corporation Limited, determining that their degassing and purging activities for LPG tank trucks did not constitute "Technical Inspection and Certification Service." The activities were deemed essential for safety and maintenance, not inspection or certification. Consequently, the demand for service tax, interest, and penalty was set aside. The issue of the demand being barred by limitation was not addressed as the Tribunal's decision on the classification rendered it moot. en-us Fri, 08 Jun 2018 00:00:00 +0530 Tue, 27 Aug 2019 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361656 The Tribunal ruled in favor of M/s. Hindustan Petroleum Corporation Limited, determining that their degassing and purging activities for LPG tank trucks did not constitute "Technical Inspection and Certification Service." The activities were deemed essential for safety and maintenance, not inspection or certification. Consequently, the demand for service tax, interest, and penalty was set aside. The issue of the demand being barred by limitation was not addressed as the Tribunal's decision on the classification rendered it moot. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361656