2018 (3) TMI 926

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....er (Judicial) And MR. Anil G. Shakkarwar, Member (Technical) Shri Rajeev Ranjan, Joint Commissioner, for Revenue Shri Atul Gupta, Advocate, for Appellant Per: Anil G. Shakkarwar The above stated two appeals are arising out of common impugned Order-in-Appeal No. 55-ST/APPL/GZB/2012 dated 30/03/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Ghaziabad. The....

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....ed and exported by them. Therefore, it appeared to Revenue that the activities undertaken by M/s Quay Brake Testing Ltd. was covered by "Technical Inspection & Certification Services" as defined under Section 65(105) (zzi) of the Finance Act, 1994 & and under Section 66A of the Finance Act, 1994, the Manufacturer was required to pay Service Tax on the Services received. Therefore, Manufacturer was....

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....als) did not interfere with the confirmation of demand of Service Tax. However, under the provisions of Section 80 of Finance At, 1994 ld. Commissioner (Appeals) reduced penalty to Rs. 3,00,000/- imposed under Section 78 of the Finance Act, 1994 & Rs. 5,000/- imposed under Section 77 of the Finance Act, 1994. Aggrieved by the said order of confirmation of demand, Manufacturer preferred appeal befo....

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....eal to the extent of confirmation of demand and also supported the ground of appeal filed by Revenue. 5. Having considered the rival contentions and on perusal of the facts on record, we find that it is an undisputed fact that the Services received by the Manufacturer are classified as "Technical Inspection & Certification Services" by Revenue and the same are covered under Section 65(105) (zzi....