https://www.taxtmi.com/caselaws?id=362958 The appellant's challenge against the demand for service tax under the category of Technical Inspection and Certification Service was successful. The Tribunal ruled that the appellant's services to M/s. Lessac Research Laboratories did not qualify as Technical Inspection and Certification Service as the appellant was not a Technical and Certification Agency. The lack of clarity in the show cause notice and confusion between service categories led to the demand being deemed legally unsustainable. Consequently, the appeal was allowed, and the income received was not subject to service tax under the disputed category. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 06 Jul 2018 07:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362958 The appellant's challenge against the demand for service tax under the category of Technical Inspection and Certification Service was successful. The Tribunal ruled that the appellant's services to M/s. Lessac Research Laboratories did not qualify as Technical Inspection and Certification Service as the appellant was not a Technical and Certification Agency. The lack of clarity in the show cause notice and confusion between service categories led to the demand being deemed legally unsustainable. Consequently, the appeal was allowed, and the income received was not subject to service tax under the disputed category. Case-Laws Service Tax Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362958