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2014 (6) TMI 766 - AT - Service TaxDemand of service tax - Technical testing and analysis service - testing of the samples received from job workers who are manufacturing the goods for the respondent on job work basis and the samples received from their sister concerns abroad for testing - Held that:- As regards the testing of the samples received from the job workers, these samples are from the goods which were being manufactured by the job workers for the respondent on job work basis and there is nothing on record to show that the respondent had charged any amount for testing the samples from the job workers. Therefore, we agree with the findings of the Commissioner (Appeals) that the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no service tax would be chargeable. Even in the grounds of appeal in the Revenue's appeal, it is not mentioned as to whether the respondent had charged any amount from the job workers for testing of the samples and if so, how much amount had been charged. - Decided against Revenue.
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