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TMI Blog2018 (6) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... et any of the criteria like quality, maintenance of standards, functionality or utility, safety or any other characteristics. The appellants though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a certificate to the effect that the tanks are purged/degased, the same cannot be considered to be a service within the scope of Technical Inspection and Certification Service - The appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation. This is to be construed only as an activity related to the safety an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be conducted with the advance approval in writing and the repair work should be conducted as per the code IS 2825 / BS 5500; the contractors are allowed to purge and degas the trucks; therefore, competent party duly approved by CCOE or the appellants themselves provide such service; from the certificates issued by the appellants, it is apparent that they have certified that the truck tankers are purged as required under petroleum law. The Commissioner (A) vide Order-in-Appeal No.112/2008 dated 21.8.2008 upheld the entire demand of service tax with interest and penalty. Hence, this appeal. 2. The appellant submitted that for an activity to be classifiable under the category of "Technical Inspection and Certification Service", the ingredi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication. The activity of degassing and purging does not involve inspection or examination of any goods but it is an activity by itself. The activity of degassing of LPG tankers is required to be completed before sending the trucks for mandatory testing of safety valves/repairs, etc., Similarly purging is done only after completion of any repairs to ensure that there will not be any loss during further loading of the tanker with LPG. The appellant submitted that mere activity of checking functionality, quality, utility or certifying the same will not fall in the ambit of "Technical Inspection and Certification Service". They placed reliance on the following case laws. Antony Garages Pvt. Ltd. vs. CCE: 2015 (38) STR 49 (Tri.-Mum.) Harshit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords. 5. From the records made available and argument proposed, it comes out that the appellants though are performing certain activities in relation to the maintenance and safety of the tank trucks and are issuing a certificate to the effect that the tanks are purged/degased, the same cannot be considered to be a service within the scope of "Technical Inspection and Certification Service". It is to be understood that the appellants are not basically an agency involved with the testing and certification. In fact, it is abundantly clear that they are performing certain activities which make the truck tanks fit to be filled with LPG for further transportation. This is to be construed only as an activity related to the safety and maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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