Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 345 - AT - Service TaxLevy of Service Tax - technical testing and analysis service - whether the charges recovered on account of storage beyond period of 3 months can be considered as part of the provision of technical testing and analysis service? - HELD THAT:- It is not in dispute that the appellant are providing the service of technical testing and analysis service. It is also not in dispute that the storage charges are collected by the appellant only in cases of storage beyond the period of three months which is included in the technical testing and analysis services already provided by the appellant - On perusal, the article 10 clearly indicates that the service of storage after the period of three months is purely optional and independent service. It can by no stretch of imagination be called technical testing and analysis service. The impugned order observes that the service of storage and technical testing are not mutually exclusive service. We do not agree with this contention and the Article 10 clearly prescribed that only at the request of client the service of storage beyond period of 3 months provided. The agreement also provides separate and independent charges for the purpose of storage. In this background we do not find any merit in the argument that the charges recovered on account of storage beyond period of 3 months can be considered as part of the provision of technical testing and analysis service. The demand therefore cannot be sustained. Appeal allowed.
|