2023 (12) TMI 1007

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....U Shri Bisan R. Shah , CA for the Appellant Shri. Ajay Kumar Samota , Superintendent ( Authorized Representative ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the activity of X-Ray of pipeline will fall under technical inspection and certification service and liable to Service Tax or otherwise. The case of the department is that the X-....

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....works contract service. Therefore, in the present case service being identical to photography is also correctly classifiable under works contract service. In support, he placed reliance on the following judgments: Jain Brothers Vs. CCE, Bhopal (2009) 13 STR 633 (CESTAT, New Delhi) CCE, Raipur Vs. Ajanta Color Labs (2009) 14 STR 468 (CESTAT, New Delhi) Agrawal Color Photo....

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....d- 2007 (215) ELT 489 Mahakoshal Beverages Pvt Ltd Vs. CCE- 2007 (6) STR 148 2.2 He submits that in view of above judgments, the SCN is void ab initio and required to be quashed. He also submits that the demand of Service Tax in SCN is without authority of law in as much as tax should be payable on receipt basis and not on accrual basis. The Service Tax was demanded on closing balance ....

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....e, apart from inspection, certification is also required whereas in the present case there is no certification found on record therefore on that basis the activity of X-Ray on the material cannot be classified as inspection and certification charges. We are also convinced with the submission of the learned Counsel that since the service was provided along with material it is classifiable as works ....