9911796707
TMI Blog2015 (12) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is very clear that the appellants are rendered radiographic testing of castings by using the x-ray films, which is commonly employed by any metallurgical industry and automobile industry, where high precision moulds and castings is of auto components are x-ray tested for quality so as to avoid risk and damage of automobiles. Lower appellate authority in his findings held that the Board’s Circular is not applicable to the present case on the ground that the said clarification is only applicable to medical field. However, we find that there is no such mention in the Board's Circular that it is applicable only in the medical field. Further we find that the new service “Testing and Technical service” was specifically introduced under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the adjudicating authority except reduced the penalty to ₹ 1,00,000/- under Section 77 and Section 78. Hence the present appeals. 3. The Ld. Advocate submits that the first SCN was issued on 04.08.2003 covering the period from 16.07.2001 to 31.03.2003 and the second SCN was issued on 30.08.2004 covering the period from 01.04.2003 to 30.06.2003. He further submits that the second SCN is hit by limitation as the first SCN was already issued invoking the extended period and since the department is aware of these facts, the second SCN should have been issued before 30.06.2004. 4. On merits, he submits that the appellants have not rendered any photographic services and he drew the attention of the Bench to para 6.5 of the OIA, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice rendered by the appellant whether it is classifiable under photographic services during the relevant period or otherwise. The period involved in this case is 16.07.2001 to 17.06.2003. In perusal of OIO and OIA, we find that the nature of service has been explained by the adjudicating authority elaborately. We find that the appellants are not rendering any photographic services but carrying out radiographic testing on industrial castings so as to identify any defects on the castings by using X-ray film through Radiography testing. On perusal of the film, we find that the x-ray strip of castings No. ABG2927 L4-L5 shows defects (cavity). From the above it is very clear that the appellants are rendered radiographic testing of castings by u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that they have taken registration and paying service tax under Technical Inspection and Testing from 01.07.2003 onwards, which is not in dispute. In view of the Boards clarification the radiographic testing services rendered by the appellants does not fall under the category of photographic services during the relevant period. Further, we also find that the second SCN is also hit by limitation. Accordingly, the demand is set aside and consequently no penalty. The Revenue filed appeal against the reduction in penalty. Since entire demand is set aside, the Revenue appeal on enhancement of penalty does not survive. The assessee s appeals are allowed and the Revenue appeal is rejected. (Order dictated and pronounced in the Open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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