https://www.taxtmi.com/caselaws?id=447164 CESTAT New Delhi held that appellant's wireline logging and perforation activities during 2003-2008 did not constitute technical testing and analysis services. The tribunal found these activities involved only data collection and measurement, not testing or analysis. Since the department acknowledged these services fell under mining services category from June 2007, they could not be classified under TTA services prior to that date. The tribunal also ruled that extended limitation period was improperly invoked as appellant had consistently informed the department about non-applicability of TTA services. The Commissioner's order was set aside and appeal allowed. en-us Mon, 03 Jul 2023 00:00:00 +0530 Wed, 20 Dec 2023 09:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447164 CESTAT New Delhi held that appellant's wireline logging and perforation activities during 2003-2008 did not constitute technical testing and analysis services. The tribunal found these activities involved only data collection and measurement, not testing or analysis. Since the department acknowledged these services fell under mining services category from June 2007, they could not be classified under TTA services prior to that date. The tribunal also ruled that extended limitation period was improperly invoked as appellant had consistently informed the department about non-applicability of TTA services. The Commissioner's order was set aside and appeal allowed. Case-Laws Service Tax Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447164