2017 (6) TMI 579

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....l 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 eligible for the benefit of the materials used ....

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....irects 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     4. On behalf of the appellant, Ld. counsel Ms. S. Sridevi submitted that the issue whether the testing of gas cylinders is subject to service tax under Technical Inspection Certificates Services was settled by the recent judgement of Hon'ble Apex Court in the case of Commissioner Vs Har....

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....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 under the category of "Technical Inspection And Certification Services". Thereafter, the appellants have accepted that the activities would fall under "Technical Inspection and Certification Services" and claimed the benefit of exemption under Notification No.12/2003-ST dt. 20.06.2003. The said claim wa....