Simultaneous classification of services under two heads and demanding service tax thereon is unjustified

HLS Asia Ltd. Vs Commissioner (CESTAT Delhi) CESTAT Delhi held that once the department has accepted that the services of appellant is classified under ‘mining services’, it cannot, simultaneously, classify the same under ‘Technical Testing and Analysis’ and demand service tax thereon. Facts- The appellant provides wireline logging and perforation services to Oil and Natural Gas Commission and Oil India Ltd. and data processing services to OIL under agreements. Considering that these services fall under ‘Technical Testing and Analysis’, the appellant registered with the service tax...