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Coverage of Postweld heat treatment within ‘Technical Testing and Analysis Service’ needs re-consideration
Case Law Details
- Case Name
- C. Manikanteswaran Vs Commissioner of GST and Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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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...
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