2013 (1) TMI 683

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..... the impugned order imposing penalties under Sections 76 and 78 of the Finance Act, 1994. 2. The appellants have undertaken the activity of technical testing of the LPG tankers as per Rule 18 and Rule 44 of the Explosives Act. The Revenue is of the view that as the appellants are involved in the activity of technical testing, therefore, they are liable to pay service tax under the category of 'Te .....

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..... le on the activity undertaken by them. As no service tax is payable, penalties under Sections 76 and 78 are not warranted. 5. Considering the submissions made by the learned counsel, I find that the Tribunal in the case of Harshita Handling Vs. CCE, Bhopal - 2010 (19) STR 596 has held that technical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore t .....

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