2009 (11) TMI 359

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....[Order]. - The liability to service tax on 'testing services' carried out by the assessees situate at Mettur Dam to their Karikal unit has been upheld by the authorities below who have also imposed penalties upon the assessee. 2. I have heard both sides. I find that the authorities below have relied upon the decision of the Tribunal in Government Ceramic Service Centre, Cannanore v. Collector of ....