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Shri A. Vanniappan Versus CCE, Tirunelveli

2015 (11) TMI 613 - CESTAT CHENNAI

Demand of service tax - individual jewellery appraiser - Technical Testing and Certification Service - Held that:- On perusal of the SCN and the adjudication order and impugned order, we find that the adjudicating authority has dropped the proceeding .....

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clearly recorded in both the SCN and in the adjudication order. The amount received is paid by the bank as commission and not testing charges or certification charges. Prima facie, we find that service rendered by the appellant is not Technical Test .....

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ppellant as commission cannot be classifiable under Technical Testing and Certification Service and not liable for demand of service tax - Decided in favour of assessee. - ST/S/41318/2014 & ST/41084/2014 - FINAL ORDER No. 41114 / 2015 - Dated:- 3-9- .....

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the order of the Commissioner (Appeals) dated 06.01.2014, for waiver of pre-deposit of service tax of ₹ 19,134/- along with interest and imposition of equivalent penalty under Section 78 of the Finance Act,1994 along with 76 and 77 penalties. .....

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certifies the purity and value of gold ornaments for pledging by the individuals in the bank and for this he received commission from the bank. A show cause notice was issued proposing demand of service tax of ₹ 19,134/- under the category of .....

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technical instruments. The Revenue was in appeal before the Commissioner (Appeals) and LAA set aside the order of the adjudicating authority and confirmed the demand of service tax of ₹ 19,134/- along with interest and imposed equal penalty un .....

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Testing and Certification Service. On perusal of the SCN and the adjudication order and impugned order, we find that the adjudicating authority has dropped the proceedings on the ground that certifying purity and value of the gold for pledging in the .....

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