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TMI Blog2011 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... rable to Commissioner of Service Tax but case adjudicated by Commissioner (Adj.), under Notification No. 16/2007-ST, Chief Commissioner can assign the work of adjudication to any of Commissioner working under him - the appellant have not been able to establish the prima facie case. They have not claimed any plea of financial hardship also. We direct each of the appellants to pre-deposit 30 per cent of the Service Tax amount within six weeks - ST/669/2009 & 3/2010 - ST/471-472/2011 - Dated:- 26-7-2011 - D.N. PANDA, SAHAB SINGH, JJ. P.K. Sahu for the Appellant. Amresh Jain for the Respondent. ORDER Sahab Singh, Technical Member. These are two stay application No. ST/S/15/10 in Appeal Nos. ST/3/10 and ST/S/2562/09 in appeal No. ST/669/09 filed by M/s. National Accreditation Board for Testing and Calibration Laboratories (hereinafter referred to NABL) and M/s. Quality Council of India (hereinafter referred to QCI) respectively. Since issue involved is same in both the applications, these are being taken together for disposal. 2. Brief facts of the case in respect of QCI are that an information was gathered that M/s. Quality Council of India, are engaged in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnical Inspection Certification to promote, coordinate, guide, implement maintain an accreditation system for laboratories suitable for the country in accordance with the relevant national and international standard and guides and also ensure that all measurements either during calibration or testing by accredited laboratories are related to appropriate national/international standards. It appeared to the department that these services are covered under 'Technical Inspection Certification services' and are being provided to commercial other laboratories on commercial terms without charging paying service tax on the services rendered under section 65(105)(zzi) of the Finance Act, 1994. 5. In view of the investigations, it appeared that M/s. NABL are engaged in providing Technical Inspection Certification Services as enacted under section 64(3) read with section 65(105) of the Finance Act, 1994, directly and indirectly, in connection with the accreditation of laboratories in manner as specified in their memorandum procedures on chargeable basis. 6. SCN was issued to M/s. NABL demanding Service Tax with interest from 1-7-2003 to 31-3-2008 and proposing penalties on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the definition clause cannot be relied upon to bring the activity of the appellant within the scope of the taxable service. (iv) The Commissioner has wrongly invoked the extended period when no evidence is available to the effect that the appellant has wilfully suppressed the facts by not filing the returns with intent to evade tax. He failed to understand that there was no intention of evading the tax. (v) When the show-cause notice was made answerable to the jurisdictional Commissioner of Service Tax, the Commissioner of Central Excise (Adjn.), New Delhi, does not have authority to adjudicate the present show-cause notice with respect to service tax demand made therein. Even if the Commissioner of Central Excise (Adjn.) has assumed jurisdiction in terms of an order of the Chief Commissioner of Central Excise, the latter could appoint him to adjudicate only penalty proceeding under section 83A of the Finance Act, 1994, and not for adjudicating the issue relating to tax payable by the appellant. (vi) There is no justification for levy of any penalty under sections 77 78 of Finance Act, 1994. (vii) The show-cause notice which is answerable to Commissioner of Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Similarly accreditation is done by QCI after following a due process and procedure. They verify and examine the applications submitted by bodies/organisations for accreditation. QCI assessees the applicant whether they satisfy the criteria in awarding certificates to bodies about quality management system and environment management system. The activity itself indicates that the management process of accredited body is examined by M/s. QCI. The competency of body could be certified only after examination of management process of applicant body. 11. Prima facie, we are inclined to agree the finding of Commissioner that activities undertaken by appellant would fall under Technical Inspection and Certification service. 12. Appellant seeks support from decision of CESTAT in the case of American Quality Assessors (India) (P.) Ltd. (supra), to claim their activity is non-taxable. On going through the decision, we find that in the cited case the appellants were engaged in the process of: (a) Receiving information documentation from the prospective customers. (b) Submitting the quotations and approval of contract papers as per AQA-USA. (c) Reviewing the documentation prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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