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2013 (12) TMI 268 - AT - Service TaxDenial of refund claim - Service tax paid under Technical Inspection and Certification Service - Refund filed for exemption on technical testing and analysis service in relation to human beings or animals - Adjudicating authority sanctioned refund claim - Commssioner ser aside refund sanctioned - Held that:- applicants are not providing any certification in respect of the testing and the testing is done by visual examination. Therefore, prima facie we find that the applicants have not made out a case for total waiver of dues - Partial stay granted.
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