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2015 (9) TMI 1155 - AT - Service TaxDenial of refund claim - input services of technical testing and analysis service used in relation of export of goods - Revenue has contended that weighment, sampling and stuffing of containers is not covered within the scope of technical testing and analysis service. - Held that:- Physical testing and analysis would clearly include weighment and sampling also is based on certain physical or chemical characteristics. - for determination of the specifications of protein, fat moisture etc. samples were required to be drawn mixed and then analysed. Indeed, we find that the service providers issued proper certificates certifying weighing, packing and stuffing and the specification of protein, fat, moisture etc. - refund of the amounts was correctly sanctioned as per the provisions of Notification No. 41/2007-ST dated 6.10.2007 as amended. Thus, the impugned order does not suffer from any infirmity - Decided against Revenue.
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