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M/s. Super Quality Services Versus CCE & ST, Madurai

2015 (12) TMI 1108 - CESTAT CHENNAI

Classification of service - Radiographic testing services or photographic services - Held that:- The period involved in this case is 16.07.2001 to 17.06.2003. In perusal of OIO and OIA, we find that the nature of service has been explained by the adjudicating authority elaborately. We find that the appellants are not rendering any photographic services but carrying out radiographic testing on industrial castings so as to identify any defects on the castings by using X-ray film through Radiograph .....

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d that the Board’s Circular is not applicable to the present case on the ground that the said clarification is only applicable to medical field. However, we find that there is no such mention in the Board's Circular that it is applicable only in the medical field. Further we find that the new service “Testing and Technical service” was specifically introduced under Section 65(105)zzi of the Finance Act. - The radiographic testing services rendered by the appellants does not fall under the c .....

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l the three appeals are arising out of common order in appeal and common issue involved, they are taken together for disposal. 2. The brief facts of the case are that the appellants are engaged in providing Radiographic testing services to M/s. Aruna Machine Tools, Madurai, to identify the defect in castings and they are not doing any other work other than this service. The adjudicating authority in his OIO No. 33/2003-ST dated 24.11.2003 and OIO No. 106/2004-ST dated 31.12.2004, confirmed the d .....

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ubmits that the first SCN was issued on 04.08.2003 covering the period from 16.07.2001 to 31.03.2003 and the second SCN was issued on 30.08.2004 covering the period from 01.04.2003 to 30.06.2003. He further submits that the second SCN is hit by limitation as the first SCN was already issued invoking the extended period and since the department is aware of these facts, the second SCN should have been issued before 30.06.2004. 4. On merits, he submits that the appellants have not rendered any phot .....

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on introduced from 01.07.2003 they took registration under Technical Inspection and Certification service and regularly paying service tax under the above service. He relied on the Board s Circular dated 09.07.2001, where the Board has categorically clarified that the X-ray or C.T. Scan does not come within the ambit of photographic services. Ld. Advocate produced a sample copy of the film used by the appellant. 5. On the other hand, the Ld. AR reiterates the findings of the OIA and he drew the .....

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the short issue involved in this case relates to the classification of service rendered by the appellant whether it is classifiable under photographic services during the relevant period or otherwise. The period involved in this case is 16.07.2001 to 17.06.2003. In perusal of OIO and OIA, we find that the nature of service has been explained by the adjudicating authority elaborately. We find that the appellants are not rendering any photographic services but carrying out radiographic testing on .....

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tested for quality so as to avoid risk and damage of automobiles. 7. In this regard, we find that the Board s Circular F.No. B.11/1/2001 -TRU dated 09.07.2001 at Annexure-II clarified as under:- A point has been raised as to whether the x ray or the CT scan done using fluorescence photography technique will fall in the category of taxable service. It is clarified that these are not photography studios or agencies in common parlance; so the service provided by them does not come within the ambit .....

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