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2018 (6) TMI 483 - AT - Service TaxClassification of services - Business of refining of crude and marketing of various petroleum products - whether taxable under the head 'Technical Inspection and Certification Service' or otherwise? - Held that:- The taxability will depend on the conditions that such services are provided by an agency; such agency should involve in inspection or examination and on completion of such inspection or examination; a certificate is issued stating to meet any of the criteria like quality, maintenance of standards, functionality or utility, safety or any other characteristics. The appellants though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a certificate to the effect that the tanks are purged/degased, the same cannot be considered to be a service within the scope of “Technical Inspection and Certification Service” - The appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation. This is to be construed only as an activity related to the safety and maintenance of the tank truck. M/s. HPCL have not fulfilled the conditions so as to impart the activity of purging and degassing tank trucks as “Technical Inspection and Certification Service” - appeal allowed - decided in favor of appellant.
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