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2010 (2) TMI 712 - CESTAT, DELHIDemand of service tax along with interest and penalty has been confirmed under the category of Technical Testing & Analysis Services - Appellants submits that the activity of Hydro testing of LPG cylinders has been done by them under Gas Cylinder Rules, 2004 - As in the case of Harshita Handling vs. CCE, Bhopal, [2010 -TMI - 75954 - CESTAT, NEW DELHI] has held that testing of gas cylinder does not fall under the category of Repair & Maintenance service, and hence, no service tax is leviable on this activity - Matter remanded back to pass the order on merit.
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