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Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884
Case Law Details
- Case Name
- Pressure Vessels & Equipments Testing Enterprises Vs Commissioner of Central Excise, Salem (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
CESTAT, CHENNAI BENCH
Pressure Vessels & Equipments Testing Enterprises
Versus
Commissioner of Central Excise, Salem
FINAL ORDER NO. 895 OF 2012
STAY ORDER NO. 768 OF 2012
APPLICATION NO. ST/S/148 OF 2012
APPEAL NO. ST/211 OF 2012
AUGUST 28, 2012
ORDER
1. The appellants are in appeal against 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 activit...
