Service Tax Leviable on Any Undertakes Technical, Inspection and Certification service which Is Not Sovereign Function : CESTAT [Read Order]

Service Tax - Inspection - Certification service - Service Tax Leviable on Any Undertakes Technical - CESTAT - taxscan

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any undertakes technical, inspection, and certification services which was not a statutory or sovereign function was liable for payment of service tax.  Export Inspection Agency, the appellant assessee was a body created under Section 7 of the Export (Quality Control…

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