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TMI Blog2013 (9) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... ll logging, perforation and other wireline services for M/s. ONGC, the appellant have provided services falling under category of 'Technical Testing and Analysis Agency' defined in Section 65(107) of the Finance Act, which are liable to duty to service tax. 3. Ld. Advocate, Shri B.L. Narsimhan appearing for the applicant submits that the period involved in the present appeal is from 14.5.2003 to 31.3.2008 . He clarifies that the services so provided were only upto June, 2007. He submits that prior to May, 2004, they were paying service tax on the said services under the category of 'Technical Testing & Analysis Agency Services'. However, M/s. ONGC took the advice of a retired High Court Chief Justice , who opined that the said services wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appreciation, we reproduce the entire tax of the said letter:- Dear Sir Re: Service Tax Return for Half Year ending September 30, 2004. We are enclosing herewith our service tax return, for the half year ending September 30,2004 relating to the following taxable service categories: * Technical testing and analysis service; * Commissioning or installation service; and * Maintenance or repair service Please be informed that our customer M/s. Oil and Natural Gas Corporation, has brought to our knowledge that as per an opinion received by them from an eminent legal expert, Wire line Logging Services do not fall within the ambit of the term Technical Testing and Analysis. The conclusion arrived at has therefore given rise to an ambiguity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the assessee has stated that after introduction of taxable service of 'Technical testing and analysis' with effect from 1.7.2003 they got themselves registered under the said category and started paying service tax on the consideration received by them under the said contracts; that they were raising invoices and service tax was being charged on the said invoices at the applicable rates. I find that the assessee stopped payment of service tax abruptly and on its own from the year 2004 and without seeking and waiting for any clarification from the department. It is also seen that they did not surrender the registration in the category of 'Technical testing and analysis' and also not sought any clarification on the issue from the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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