2024 (1) TMI 1367 - SCH - Service Tax

Classification of activities of wireline logging and perforation during the relevant period from 14.05.2003 to 31.03.2008 - technical testing and analysis services or not - whether the term 'technical testing and analysis agency' has been defined under section 65(107) of the Finance Act? - HELD THAT - As far as the order setting aside the Show Cause Notice is concerned, we find that there is no scope for interference. However, we make it clear that we have not given our imprimatur to the finding recorded by the High Court on the interpretation of clause (e) of Section 66E of the Finance Act, 1994. Subject to what is observed above, the Civil Appeal is dismissed.

Summary

The Supreme Court of India dismissed the Civil Appeal, stating there is no interference with the order setting aside the Show Cause Notice. The Court did not endorse the High Court's interpretation of clause (e) of Section 66E of the Finance Act, 1994.