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2023 (12) TMI 1007 - AT - Service TaxClassification of services - technical inspection and certification service - activity of X-Ray of pipeline - HELD THAT:- As per the definition of inspection and certification service, apart from inspection, certification is also required whereas in the present case there is no certification found on record therefore on that basis the activity of X-Ray on the material cannot be classified as inspection and certification charges - the submission of the learned Counsel is also convincing that since the service was provided along with material it is classifiable as works contract service. The service is similar to the photography service and in M/S. JAIN BROTHERS & M/S. PUNJAB COLOUR LAB. VERSUS CCE, BHOPAL [2008 (11) TMI 58 - CESTAT, NEW DELHI] and COMMISSIONER OF CENTRAL EXCISE, RAIPUR VERSUS AJANTA COLOR LABS [2008 (12) TMI 135 - CESTAT NEW DELHI] in case of photography, since it is provided along with material. It was held that the service is qualified as works contract service - Applying the ratio of the said judgment, we are of the view that the service in the present case is qualified as works contract service, for this reason also the demand under wrong head i.e inspection and certification service will not be sustainable. The demand in the present case is not sustainable on multiple counts - the impugned order is set aside - Appeal allowed.
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