Coverage of Postweld heat treatment within ‘Technical Testing and Analysis Service’ needs re-consideration

C. Manikanteswaran Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai held that coverage of activity of Postweld heat treatment/ stress relief heat treatment as within the definition of ‘Technical Testing and Analysis Service’ needs re-consideration as appellant doesn’t issue any report certifying quality of goods. Facts- The appellant is a proprietorship concern. Intelligence gathered by the Department revealed that the appellant is providing taxable services in the nature of “Technical Testing and Analysis Services” and had neither registered with the...