2009 (5) TMI 152

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..... service in relation to inspection and certification of pollution levels is excluded from the category of ‘Technical inspection and Certification’ service. Hence, they are not liable to pay any service tax. - The issue involved in the instant case is whether the services rendered by the applicants are covered under the category ‘Technical testing and Analysis’ services as held by the Department or .....

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..... 35F of the Central Excise Act, 1944 without going into the merits of the case. As a result, the applicants are required to pay the service tax demand of Rs. 6,64,040/- together with interest and the penalties imposed under Section 76, 77 and 73 of the Finance Act, 1994 in terms of the Order-in-Original passed by the Additional Commissioner. 2. Heard both the sides and perused the records. .....

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..... tion to pollution or various chemical contamination of water and the service in relation to inspection and certification of pollution levels is excluded from the category of 'Technical inspection and Certification' service. Hence, they are not liable to pay any service tax. 4. We have examined the position. We find that the Commissioner (Appeals) has passed the impugned order without going int .....

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