2017 (6) TMI 579

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....ers for various LPS bottling plants owned by oil companies, such as M/s. Indian Oil Corporation Ltd., M/s. Hindustan Petroleum Corporation Ltd. M/s. Bharat Petroleum Corporation Ltd. and M/s. ELF Gas India Ltd. The appellant though registered under Maintenance and Repair Services, were not discharging service tax on the activities of testing of gas cylinders. A show cause notice was issued alleging that the appellants are liable to pay service tax on the charges received for testing of gas cylinders. The adjudicating authority after adjudication held that appellants are liable to pay service tax under "Technical Inspection and Certification Services". The appellants filed appeal before the Commissioner (Appeals) and contended that they are ....

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.... 7000 828460     7. ST/471/2010 49/2010 Dt. 08.04.10 23/2009 Dt. 28.08.09 10/2007 to 3/2008 425951   7000 851902     C(A) gives benefit of 12/2003 and directs requantification   8. ST/472/2010 48/2010 Dt. 08.04.10 24/2009 Dt. 28.08.09 4/2008 to 9/2008 319985   7000 639970       9. ST/35/2011 137/2010 Dt. 20.10.2010 15/2010 Dt. 5.04.10 3/2009 to 8/2009 479618   7000 959236   450000 Benefit of 12/2003 not given   10 ST/36/2011 136/2010 Dt. 20.10.2010 14/2010 Dt. 15.04.10 10/2008 to 20/2009 444702   7000 889404   &n....

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....not subject to service tax. In addition, he argued that the activities rendered by the appellant is not a sovereign function but since they are collecting charges it is a commercial activity. For this reason, the judgment of the Hon'ble Apex Court is not applicable to the facts of this case. 6. We have heard submissions made by both sides. The issue that poses for consideration before us in the present appeals is whether the services rendered by the appellant namely Technical Inspection and Certification Service are liable to service tax. The appellants were registered for Repair and Maintenance Service while for the very same activity, show cause notice was issued alleging that service tax would be attracted on the said activities u....