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Truck maintenance and safety certificate couldn't be treated as technical inspection & certification service

August 9, 2018[2018] 96 28 (Bangalore - CESTAT)

GST/Service Tax: Where assessee dealing in LPG was performing certain activities in relation to maintenance and safety of tank trucks and was issuing a certificate to effect that tank trucks were purged/degassed, said activities could not be considered to be a service within scope of 'technical inspection and certification service'

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