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2017 (6) TMI 579 - AT - Service TaxTechnical Inspection and Certification Services - levy of service tax - activities of testing of gas cylinders - N/N. 12/2003-ST dt. 20.06.2003 - Held that: - Applying the Hon'ble Supreme Court judgment in Harshita Handling [2011 (1) TMI 1323 - SUPREME COURT], wit can be concluded that the services of technical inspection and certification services of gas cylinders does not attract levy of service tax, we have no hesitation to conclude that the services rendered by the appellant are not taxable - appeal allowed - decided in favor of appellant.
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