No Service tax on making truck tanks fit to be filled with LPG for further transportation by HPCL

M/s. Hindustan Petrochemical Corporation Ltd. Vs Commissioner of Central Excise (Appeals) (CESTAT Bangalore) From the records made available and argument proposed, it comes out that the appellant M/s. Hindustan Petrochemical Corporation Ltd. (HPCL) though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a certificate to the effect that the tanks are purged/degased, the same cannot be considered to be a service within the scope of “Technical Inspection and Certification Service”. It is to be understood that the appellants are not...