2018 (7) TMI 266

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..... nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service. Merely because they obtained registration and paid service tax for a short period, they cannot for forced to pay service tax under a category which is not applicable to the appellant or their activity rendered by them - the income received from LRL does not fall under the category of Technical Inspection and Certification Service - Appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Ms. S. Sridevi, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER The appellants are manufactu .....

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..... y the taxable service of Technical Inspection and Certification Service. The appellant is not a Technical and Certification Agency and therefore the service does not fall under the said category. The appellant had contested the show cause notice stating that if at all the activity would fall only under Scientific or Technical Consultancy service. She argued that the demand has been confirmed by both the authorities merely on the ground that the appellant had initially paid the service tax under Technical Inspection and Certification Service. The appellant being a manufacturer of P&P medicaments is not a Technical and Certification Agency and therefore the demand under the said category is without any legal basis. 3. The ld. AR Shri S. Govi .....

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..... t when services of Technical Inspection and Certification Service is rendered to any person by a Technical and Certification Agency, the same would be taxable under the category of Technical Inspection and Certification Service. In the present case, the appellant is not a Technical and Certification Agency but is a manufacturer of P&P medicaments. There is nothing in the show cause notice as to how the appellant would fit into the classification of Technical Inspection and Certification Service. In para 6 of the show cause notice, it is alleged that the appellant have not disclosed their receipts in regard to technical consulting fees. Thus, the department themselves are not fully clear whether the appellants are rendering Technical Consult .....

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