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2018 (7) TMI 266 - AT - Service TaxTechnical Inspection and Certification Service - demand of service tax - Held that:- When services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service - In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service. Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them - the income received from LRL does not fall under the category of Technical Inspection and Certification Service - Appeal allowed - decided in favor of appellant.
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