TMI Blog2010 (2) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... CE, Bhopal, [2010 -TMI - 75954 - CESTAT, NEW DELHI] has held that testing of gas cylinder does not fall under the category of Repair & Maintenance service, and hence, no service tax is leviable on this activity - Matter remanded back to pass the order on merit. - ST/Stay No. 942/2010 in and Appeal No. 558 of 2010 - - - Dated:- 18-2-2010 - Hon'ble Shri Ashok Jindal, Member (Judicial); Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p the appeal for disposal. 3. The facts of the case are that the applicants are engaged in the activity of Hydro Testing of LPG cylinders pertaining to bottling plant of BPCL. For carrying out the said activity the appellants is having testing station and under a contract with BPCL they were awarded the work of testing of LPG cylinders. A show cause notice was issued to the appellants as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egory of Repair Maintenance service, and hence, no service tax is leviable on this activity. He further relied upon the decision of Multi Tech Test House vs. CST, Hyderabad, reported in 2010 (19) STR 532 (Tri.-Bang.). Thereafter, he prayed that after granting waiver of pre-deposit appeal may be sent to the lower appellate authority to pass the order on merit without insisting on pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of pre-deposit of service tax, interest and penalty. We, further, find that as the lower appellate authority has not passed the order on merit, hence, the matter is sent back to the lower appellate authority to pass order on merit without insisting on pre-deposit. With these observations appeal is allowed by way of remand. (Pronounced in the open Court) - - TaxTMI - TMITax - Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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