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2014 (11) TMI 210 - AT - Service TaxTechnical Inspection and Certification service - appellants engaged in manufacture of body building of buses, trucks etc., also undertake repair maintenance and servicing of commercial vehicles - AGPL after conducting inspection and taking rectificatory action as recorded in the vehicle data sheets send the vehicles back to TML for export - whether the service provide by AGPL is Technical Inspection and Certification Agency Service - Held that:- On receiving this work order AGPL undertakes the jobs as indicated in the vehicle data sheet. The data sheets give details of defects and rectificatory action under various Heads, namely Leakages, Electricals, Mechanicals, Body, Paint, Body Fitments. The rectification job of these defects certainly seem to be activities conducted by any vehicle repair shop. If the argument of Revenue is accepted, every motor garage will become a technical inspection and certification agency. This would lead to a ridiculous situation. Revenue appears to have misread the meaning of technical inspection and certification. We note that the definition conveys the purpose of certification alongwith inspection to meet specified standards. The job card or vehicle data sheets clearly indicate that AGPL are merely rectifying/replacing some damaged/defective parts etc. By no stretch of imagination can this activity be termed as technical inspection and certification. We therefore set aside the order-in-original confirming the demand of duty on the activities undertaken by the appellant. Whether a service would amount to 'renting of immoveable property' or to 'storage and warehousing service' - Held that:- facts are clearly in favour of AGPL. AGPL has merely rented space out to TML. Although they arranged for security, the expenses on this account are met by TML. The Ld. A.R. stated that it is not clear from records whether the management and safekeeping of the vehicles is done by AGPL. On the contrary, we find that there is a clear finding of the Commissioner that handling, management and safekeeping of the vehicles is the responsibility of TML. Even the security is paid for by TML and so are the telephone expenses and diesel expenses. We find that none of the ingredients which are essential part of 'warehousing and storage service' are fulfilled so as to cover the activity of AGPL under this service - Decided in favour of assessee.
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