2009 (1) TMI 213

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....sioner of Central Excise demanded service tax of Rs.18,317/- along with applicable interest from M/s. Chemplast Sanmar Ltd. Plant-III towards "technical testing and analysis services" rendered by it during the period 24-4-2004 to 4-1-2006. The original authority also imposed penalties on M/s. Chemplast Sanmar Ltd. under various sections of the Finance Act, 1994 including equal amount of penalty un....

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....entity. M/s. Chemplast Sanmar Ltd. had not rendered the impugned service to anyone else to be liable for payment of tax on such service. She relies on several case law which support the above plea. My attention has been invited to a decision of this Tribunal in Precot Mills Ltd. v. Commissioner of Central Excise, Trichy, 2006 (2) S.T.R. 495 (Tri.-Bang.), wherein it was held that for service tax to....