2010 (2) TMI 712

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..... r the Respondent :Shri Amrish Jain, SDR   Per ASHOK JINDAL:   The applicants have filed this appeal along with stay application against impugned order wherein demand of service tax along with interest and penalty has been confirmed under the category of Technical Testing & Analysis Services. In the impugned order the appeal was dismissed for non-compliance of Section 35 F of Central Ex .....

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..... mands were confirmed. On appeal before the appellate authority, the appellants were directed to make a pre-deposit of Rs. 3 lakhs towards service tax demand and Rs. 3 lakhs towards penalty which the appellants failed to comply. The lower appellate authority dismissed the appeal for non-compliance of the said order. Aggrieved from the said order the appellants are before us.   4. Learned Advo .....

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..... nd the appellants be asked to make some pre-deposit before remanding the matter to the lower appellate authority.   6. Heard and considered.   7. After going through the submissions made by both sides we find that in the case of Harshita Handling (supra) this Tribunal has held that testing of cylinder is statutory activity, and accordingly, service tax is not liable on that service. Sa .....

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