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2018 (4) TMI 771 - AT - Service TaxTechnical Inspection and Certification Services - Appellants provide certification of electrical appliances and approve the energy efficiency reading of these appliances - whether or not the assessee-Appellants have discharged the statutory obligation in pursuance to the Act of Parliament and the Regulations framed thereunder? - Held that: - the assessee-Appellants did discharge the statutory obligations mandated under the law. The fee collected in various forms is also pre-notified and fixed by the authority as per law. The mention of the original authority that the Regulation is option al for the manufacturer s is erroneous. The Regulation makes it mandatory for such labeling. The assessee-Appellants, acting in pursuance to the statutory regulations, collected statutorily fixed fee for such performance, cannot be subjected to Service Tax. Appeal allowed - decided in favor appellant-assessee.
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