Service tax not payable on Technical inspection & testing of LPF Tankers under Indian Explosives Act, 1884

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 involv...