9911796707
TMI Blog2010 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, which are utilized by them for transportation of LPG - Appellant cannot be called to have rendered technical inspection and certification to themselves - applicant has made out a prima facie case for the waiver of pre-deposit of the amounts involved - waiver of pre-deposit allowed - ST/612/2007 - 681/2010 - Dated:- 2-8-2010 - S/Shri M.V. Ravindran, P. Karthikeyan, JJ. REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Inspection and Certification service. Both the lower authorities have held that this activity would amount to providing of these services. 2. Learned Counsel draws our attention to the certificate issued to the appellant and submits that these are in respect of LPG tanks which are used for transportation of the finished goods. It is her submission that the definition of Technical Inspection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion that the issue needs to be examined. 4. We have considered the submissions made at length by both sides and perused the records. We find that the definition of Technical Inspection and Certification under clause 65 (108) of the Finance Act, 1994 reads as under : Technical inspection and certification means inspection or examination of goods or process or material or any immovable prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtification. In the case before us, we find that HPCL is not a Technical and Certification Agency and has not issued any certificate. The inspection certificate issued after degassing and purging is in respect of LPG tankers, which are utilized by them for transportation of LPG. Appellant cannot be called to have rendered technical inspection and certification to themselves. In view of this, we fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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