2018 (7) TMI 266

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....under the said category for services rendered to their customer M/s. Lessac Research Laboratories (P) Ltd. Puducherry (herein referred to as LRL). Later on, on receiving legal advice that the services rendered to LRL does not amount to Technical Inspection and Certification Service, the appellant stopped paying service tax. Show cause notice was issued proposing to demand service tax under the category of Technical Inspection and Certification Service on the income received by the appellant from LRL. After due process of law, the original authority confirmed the demand, interest and imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Ms. S. Sridevi submitted th....

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....nder the category of Technical Inspection and Certification Service. This is pure admission of the liability of service tax and therefore they cannot contend that it does not fall within the said category. 4. Heard both sides. 5. For better appreciation of the relevant provisions, the same are reproduced as under:- Technical Inspection and Certification under Section 65(108):- "Technical Inspection and Certification" means inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or safety or any other characteristics or parameters, but does not include any s....