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TMI Blog2017 (6) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010, ST/35, & 36/2011 - 40903-40912/2017 - Dated:- 8-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Sridevi, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per Bench The issue involved in these appeals being common, they were heard together and are disposed by this common order. 2. The appellants are agency for statutory testing of LPG cylinders for various LPS bottling plants owned by oil companies, such as M/s. Indian Oil Corporation Ltd., M/s. Hindustan Petroleum Corporation Ltd. M/s. Bharat Petroleum Corporation Ltd. and M/s. ELF Gas India Ltd. The appellant though registered under Maintenance and Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30000 700000 Benefit of 12/2003 not given Originally only one appeal filed against the common OIA. Later, 3 more separate appeals filed. 2. ST/243/2008 Denova 68/2007 Dt. 31.05.07 7/2003 to 1/2005 487683 487683 1000 487683 3. ST/244/2008 Denova 69/2007 Dt 31.05.07 2/2005 to 7/2005 280489 280489 1000 4. ST/225/2008 104/2007 Dt. 06.05.07 8/2005 to 12/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 to 8/2009 479618 7000 959236 450000 Benefit of 12/2003 not given 10 ST/36/2011 136/2010 Dt. 20.10.2010 14/2010 Dt. 15.04.10 10/2008 to 20/2009 444702 7000 889404 4. On behalf of the appellant, Ld. counsel Ms. S. Sridevi submitted that the issue whether the testing of gas cylinders is subject to service tax under Technical Inspection Certificates Services was settled by the recent judgement of Hon'ble Apex Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable to the facts of this case. 6. We have heard submissions made by both sides. The issue that poses for consideration before us in the present appeals is whether the services rendered by the appellant namely Technical Inspection and Certification Service are liable to service tax. The appellants were registered for Repair and Maintenance Service while for the very same activity, show cause notice was issued alleging that service tax would be attracted on the said activities under the category of Technical Inspection And Certification Services . Thereafter, the appellants have accepted that the activities would fall under Technical Inspection and Certification Services and claimed the benefit of exemption under Notification No.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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