2007 (6) TMI 68

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..... 8/2007 - Final Order No. 654/2007 - Dated:- 1-6-2007 - [Order per] - This appeal arises from the Order-in-Appeal No. 175/2006 dated 17-10-2006 by which service tax amount of Rs. 41,680/- has been confirmed besides penalty of Rs. 42,132/-. The appellants are engaged in production and distribution of electricity. In accordance with their activity, they are required to carryout technical testing a .....

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..... DR defends the impugned order and submits that the activity of testing of meters would fall within the ambit of taxable service. 4. On a careful consideration of the matter, I notice that the Board itself has clarified that the testing activity carried out in terms of statutory requirement cannot be considered as taxable service. The appellants have installed energy meters in the premises of .....

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