TMI Blog2014 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle data sheet. The data sheets give details of defects and rectificatory action under various Heads, namely Leakages, Electricals, Mechanicals, Body, Paint, Body Fitments. The rectification job of these defects certainly seem to be activities conducted by any vehicle repair shop. If the argument of Revenue is accepted, every motor garage will become a technical inspection and certification agency. This would lead to a ridiculous situation. Revenue appears to have misread the meaning of technical inspection and certification. We note that the definition conveys the purpose of certification alongwith inspection to meet specified standards. The job card or vehicle data sheets clearly indicate that AGPL are merely rectifying/replacing som ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Antony Garages Pvt. Ltd. (AGPL) are aggrieved with the order of Commissioner demanding service tax along with appropriate interest and penalties under Section 76 78 of the Finance Act, 1994 on their activities by classifying them under the category of technical inspection and certification service. Commissioner also appropriated the amount already paid. 2. In the Second appeal Revenue is aggrieved by the order of Commissioner dropping the demand of service tax on the other activity of AGPL sought to be classified in the show cause notice as storage and warehousing service. 3. The facts are that the appellants engaged in manufacture of body building of buses, trucks etc., also undertake repair maintenance and servicing of commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the vehicles were conducted by them as detailed in the vehicle data work sheets of job cards. These data sheets indicated that the vehicles are checked for mechanical parts, electrical parts, leakages, body fitments paints etc. According to them, by no stretch of imagination can this activity be covered under the technical inspection and certification service. In fact, all the vehicles are technically inspected and certified for export by the Technical Inspection Agency namely VERITAS. They (AGPL) do not issue any certificate similar to one issued by a Certification Agency. According to them, their activity is similar to that performed in any repair workshop and in any case the servicing of heavy vehicle such as trucks being not one o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical Inspection and Certification Agency Service, we may refer to the definition of Technical Inspection and Certification under Section 65 (108) during the relevant period as reproduced below: Technical Inspection and Certification means inspection or examination of goods or process or material or information technology software or any immovable property to certify that such goods or process or material or information technology software or immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels. 7.1 We have gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards. The standards may relate to functionality, utility, quality or safety. The definition of technical inspection cannot be read to mean that any checks on functionality, safety etc. would amount to technical inspection and certification. The word technical inspection and certification would appropriately refer to certain standards laid down in some statute or some Guidelines. For example in the Motor Vehicles Act certain standards are required to be met. We may thing of many other examples of technical inspection e.g. the Food Safety Standards which require articles of food and drinks to meet certain standards of composition of ingredients etc. Similar is the case where pharmaceutical products are required to meet certain specified sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
