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Landmark Service Tax Judgment - Technical Inspection and Certification Services

Taxable Services - Technical Inspection and Certification Services

Case Laws Related

  • STO 2012 CESTAT 498
  • Technical Inspection & Certification Service: Certification of seeds: Service taxable, however, demand set aside as time barred on the basis of correspondence with the department.

  • STO 2011 CESTAT 299
  • Service Tax: Technical support for manufacture and certification of equipment to be used in Indian Railways is liable to service tax: Demand: Classification: Taxability: Providing railway service cannot be considered as a "Sovereign Function" as per the classical understanding of the expression. So the issue has to be seen with reference to the expression "statutory function". The functions detailed in the circular are of a type where a member of the public is compelled to seek the discharge of a function by a public authority for carrying on with his activities.(Para11). This is a case where a person wanting to undertake a commercial activity seeks help from an arm of the government. Just because the organization giving such service is constituted under a statute of the Parliament the activity does not become a statutory function. Further the consideration to be paid is not in the nature of fees to recover the cost for doing such service but in the nature of a commercial consideration.(Para 12). Partial pre-deposit ordered and subject to deposit of this amount there shall be waiver on deposit of the balance amount due as per the impugned order, for admission of the Appeal. Further there shall be stay on collection of such amounts during the pendency of the Appeal.(Para 14). 

  • STO 2011 CESTAT 333
  • Service Tax: Technical Inspection and Certification service: Demand: Waiver of pre-deposit and stay on recovery: This service is categorized under services notified under category of Rule 3 of Service Tax Export Rules and in respect of these services if a service is partly performed in India and partly performed abroad, it is treated as export of service where no tax is leviable.(Para 4).This service is partly performed in India and partly outside. The issue is squarely covered by the decision of the Tribunal in the case of CST Vs. B A Research India Ltd. (supra) and also the Export of Service Rules. Therefore, the appellant has made a very strong case in their favour for full waiver of pre-deposit and grant of stay against recovery of all the dues during pendency of appeal.(Para 6) 

  • STO 2010 CESTAT 526
  • Technical Inspection service: Inspection certificate issued after degassing and purging is in respect of LPG tankers, which are utilized by them for transportation of LPG, service not covered within the definition: Stay granted on prima facie case.

  • STO 2010 CESTAT 171
  • Service Tax: Repair & Maintenance” service or “Statutory obligation of technical inspection and certification”: Without finding any material to agree with adjudication that there was repair and maintenance activity carried out commercially other than under the requirement of Explosive Act, 1884, the orders of the authorities below and set aside and the appeal allowed. (para 5)

  • STO 2009 CESTAT 1121
  • Service Tax: Technical inspection and certification service: Scope and liability: In the present case, the assessees undertake to do job work on the materials sent by the Space Research Stations at Sriharikotta and Trivandrum. There is no evidence to show that they have conducted any test or technical inspection or issued any certificate to the customer which is a pre-requisite of technical inspection and certification services. Furthermore, a certificate has been issued by the Scientific Officer of Indira Gandhi Centre for Atomic Research (IGCAR), Kalpakkam to the effect that the materials were sent to the assessees for bending job only and not for any kind of testing and such certificate was also produced before the adjudicating authority. Therefore, service rendered by assessees to Space Research Station is not in the nature of technical inspection and certification service. Therefore, no service tax liability arises against the assessees.(Para 3).

    Revenue appeal rejected.

  • STO 2009 CESTAT 906
  • Technical Inspection and Certification Service:  The very purpose of certification is to display the certification mark in the product as a mark of quality and, therefore, the charges collected by the BIS towards marking fee is part and parcel of the cost of the services rendered by the agency. Appeal for refund is rejected.

  • STO 2009 CESTAT 791
  • Service Tax: Technical Inspection and Certification Services": Software Testing: Scope and liability: Tribunal in the case of Stag Software P. Ltd. Vs. CST STO 2008 CESTAT 209 has held that software testing being an integral part of software engineering is not covered under the category ‘Technical Inspection and Certifications Service’. Further as a result of consequential amendments to the Finance Act, 2008 ‘testing and analysis of IT Software' is now covered under Section 65 (105) (zzi) because Information Technology Service has been brought under the service tax net with effect from 16.05.2008.(Para 4,6).

    Appeal allowed.

  • STO 2008 CESTAT 75
  • Repairs & Maintenance Service : Prima facie the Tribunal accepted the contention of the appellants that information technology service, coming within the ambit of business auxiliary services, included maintenance of computer software or computerized data processing or system networking prior to 1-5-2006 and that, with the exclusion of such maintenance of computer software from the definition of ‘information technology service’ with effect from 1-5-2006, they started paying service tax on the aforesaid category.

    Technical Inspection & Certification Services : As regards ‘technical inspection and certification services’, the service tax was paid along with interest, under protest. Waiver granted from the balance amounts.

  • STO 2007 CESTAT 1089
  • Chief Electrical Inspector : CBEC Circular : Sovereign function cannot be subject matter of Service Tax. Issue already decided. Appeal allowed.

  • STO 2007 CESTAT 1252
  • Stay : Technical Inspection & Certification Services : Prima facie, it appears, ‘technical inspection’ must  involve some technique. In the case of jewellery, this technique should be capable of revealing the chemical composition of the goods in terms of the percentage of gold and copper. The Revenue has not established that the appellant’s touchstone was capable of yielding such result. Pre deposit waived.

  • STO 2007 CESTAT 313
  • Service Tax: Testing and Certification charge: Liability: 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 the consumers after testing the correctness of reading for safe supply of energy. Therefore it is an independent activity of testing and certification. The appellant has not received any separate consideration for the said activity. In view of the Circular No. 89/7/2006/S.T. dated 18-12-2006 issued by the Board, which is in the appellant's favour, the confirmation of demand is not justified.(Para 4)

    Appeal allowed.

  • STO 2007 CESTAT 502
  • Service Tax: Testing and Certification Charges: Waiver of penalty and duty: Scope and liability: The appellant is a Division of Kerala State Electricity Board, a statutory body constituted under the law. The appellant's are exempted from duty in the light of the Board's Circular No. 89/7/2006-ST, dated 18-12-2006 which clearly specifies that where statutory fees are collected by statutory bodies, then Service tax is not leviable. Authorities have not considered this circular.(Para 3).

    Pre-deposit waived.

     
     

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