https://www.taxtmi.com/caselaws?id=34768 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, an American Quality Assessors (India) Pvt. Ltd., in a case concerning Service Tax for technical inspection and certification services. The Tribunal held that the appellant's activities did not fall within the taxable service category of 'Technical Inspection and Certification Agency' as defined in the Finance Act, 1994. Additionally, the Tribunal found that the extended period invoked for demanding Service Tax was not sustainable due to the absence of grounds for its application. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant received consequential relief. en-us Tue, 23 Jun 2009 00:00:00 +0530 Tue, 29 Apr 2014 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34768 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the appellant, an American Quality Assessors (India) Pvt. Ltd., in a case concerning Service Tax for technical inspection and certification services. The Tribunal held that the appellant's activities did not fall within the taxable service category of 'Technical Inspection and Certification Agency' as defined in the Finance Act, 1994. Additionally, the Tribunal found that the extended period invoked for demanding Service Tax was not sustainable due to the absence of grounds for its application. Consequently, the appeal was allowed, the impugned order was set aside, and the appellant received consequential relief. Case-Laws Service Tax Tue, 23 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34768