https://www.taxtmi.com/caselaws?id=447323 The Tribunal ruled in favor of the appellant, determining that the X-Ray activity associated with pipelines should be classified under works contract service rather than technical inspection and certification service, aligning it with photography services. This classification rendered the Service Tax demand under the inspection and certification category unsustainable. Additionally, the Tribunal found the Show Cause Notice and Order-in-Original invalid due to procedural inconsistencies and the incorrect basis for tax demand. As a result, the Tribunal set aside the impugned order, allowing the appeal and nullifying the Service Tax demand. en-us Thu, 21 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447323 The Tribunal ruled in favor of the appellant, determining that the X-Ray activity associated with pipelines should be classified under works contract service rather than technical inspection and certification service, aligning it with photography services. This classification rendered the Service Tax demand under the inspection and certification category unsustainable. Additionally, the Tribunal found the Show Cause Notice and Order-in-Original invalid due to procedural inconsistencies and the incorrect basis for tax demand. As a result, the Tribunal set aside the impugned order, allowing the appeal and nullifying the Service Tax demand. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447323