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2015 (12) TMI 337 - AT - Service TaxDenial of refund claim - service tax paid under Technical Testing and Analysis service - Held that:- It is not in dispute that the service was rendered by technical agencies engaged in providing service in relation to technical testing and analysis thus satisfying the definition given in Section 65 (107) ibid. In the present case, 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 aforesaid amounts was correctly sanctioned as per the provisions of Notification No. 41/2007-ST dated 06.10.2007 as amended. Thus, the impugned order does not suffer from any infirmity - Decided against Revenue.
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