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2015 (12) TMI 1108 - AT - Service TaxClassification of service - Radiographic testing services or photographic services - Held that:- The period involved in this case is 16.07.2001 to 17.06.2003. In perusal of OIO and OIA, we find that the nature of service has been explained by the adjudicating authority elaborately. We find that the appellants are not rendering any photographic services but carrying out radiographic testing on industrial castings so as to identify any defects on the castings by using X-ray film through Radiography testing. On perusal of the film, we find that the x-ray strip of castings No. ABG2927 L4-L5 shows defects (cavity). It is very clear that the appellants are rendered radiographic testing of castings by using the x-ray films, which is commonly employed by any metallurgical industry and automobile industry, where high precision moulds and castings is of auto components are x-ray tested for quality so as to avoid risk and damage of automobiles. Lower appellate authority in his findings held that the Board’s Circular is not applicable to the present case on the ground that the said clarification is only applicable to medical field. However, we find that there is no such mention in the Board's Circular that it is applicable only in the medical field. Further we find that the new service “Testing and Technical service” was specifically introduced under Section 65(105)zzi of the Finance Act. The radiographic testing services rendered by the appellants does not fall under the category of photographic services during the relevant period - Decided in favour of assessee.
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