The CESTAT Bangalore in M/s. Hindustan Petrochemical Corporation Ltd v. Commissioner of Central Excise (Appeals) held that Maintenance and Safety of Tank Trucks cannot be considered to be a service within the scope of “Technical Inspection and Certification Service” under Section 65 of the Finance Act, 1994 and it is not subject to Service Tax. […]
The post No Service Tax on Hindustan Petroleum Corp for rendering Service of Maintenance and Safety of Tank Trucks: CESTAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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