TMI BlogX-Ray Pipeline Inspection Classified as Works Contract Service; Service Tax Demand Under Certification Category Invalid.Classification of services - technical inspection and certification service - activity of X-Ray of pipeline - the service in the present case is qualified as works contract service, for this reason also the demand under wrong head i.e inspection and certification service will not be sustainable. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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