Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 1085 - AT - Service TaxLiability of service tax - fee collected for testing and certifying seeds at the request of the persons in terms of Section 9 of the said Act - Revenue held a view that the appellants are liable to service tax in terms of Section 65 (108) of the FA, 1994 under the category of Technical Inspection and Certifying Agency Service - appellants contended that they are a statutory authority, performing a statutory function and there is no service element to be taxed under the category of technical inspection and certification - Held that: - the appellants have taken the inspection or examination of seeds in various stages starting from cultivation, harvesting, grading and quality checking in order to arrive at the decision whether the seeds meet the pre-set standards. Thereafter, due certification is given. We find that the activities of the appellant are covered by technical inspection and certification service. The appellant’s liability to service tax is to be upheld - demand confirmed pursuant to SCN dated 22/10/2010 shall be restricted to the normal period and the penalties imposed u/s 76 and 78 are set aside - appeal disposed off - decided partly in favor of appellant.
|