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2009 (6) TMI 67 - CESTAT, BANGALORETechnical Inspection and Certification Service – held that - activities of the appellant are pre-requisites for any client in India to obtain ISO certification. However, the certification relates only to management system or management processes. The Principles of Ejusdem Generis is clearly applicable in the interpretation of the word ‘process’ which is found in the definition of ‘Technical inspection and Certification Service’. No doubt, the said word ‘process’ keeps company with the other words ‘goods or material or immovable property’ - We are convinced that these inspections relates only to activities connected with matter. In other words, the ‘process’ mentioned in the definition could relate only to physical and chemical processes - appellant has carried out the audit of quality of various schools and organizations. Obviously, these processes would not relate to matter or immovable property – demand is not sustainable on merit as well as on the ground of period of limitation.
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