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2011 (4) TMI 1188 - AT - Service TaxErection, Commissioning or Installation Services and Technical Inspection and Certificate Services - Assessee is a power supply company and to realize power consumption charges, they install meters at the place of consumption - As a measure of safety, the meters undergo testing and retesting - Held that:- It is a public sector company set up for supply of electricity following safety measures - Testing fees is realized while primary object of supply of power was fulfilled - The fees so realized does not convince to say that the respondent is an agency engaged in providing taxable service of erection, installation or commissioning or testing service as a testing agency - Therefore, unable to agree with the DR that the order of adjudication in these matters is to be reversed - Revenue therefore, fails for which its appeal is dismissed - Decided in favour of assessee.
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