2013 (1) TMI 683

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ical inspection and testing under the Indian Explosive Act, 1884 is a statutory obligation, therefore the same is not liable to service tax and therefore penalties under Sections 76 and 78 of the finance Act, 1994 are not warranted - In favour of assessee - ST/211/2012 - 895/2012 - Dated:- 28-8-2012 - Ashok Jindal, J. Appellant Rep by: Shri M. Karthikeyan, Adv. Respondent Rep by: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ause notice penalties under Section 76 and 78 were imposed on the appellant. Aggrieved by the said order, the appellants are before me. 3. After hearing both sides I find that as the issue lies in a narrow compass, therefore, I waive the requirement of predeposit of penalties and proceed to take up the appeal itself for final disposal. 4. The learned counsel contended that the testing of LPG t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X