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2016 (5) TMI 195 - AT - Service TaxClassification of seafood inspection services - Whether it would fall under Technical Inspection and Certification Services or Technical Testing & Analysis Services of the goods for the period 2007-08 - Held that:- from the agreement it is found that the activity of the appellant is not only inspection of the facility and certification of the factory, but also include the result analysis of the seafood which were sampled by the appellant and send for testing. The report submitted by the appellant on the Audit conducted by them also shows that the testing on the various seafoods. In our view, if the inspection of the seafood and analysis thereof as to adherence to the quality as prescribed by M/s JMRI, would fall under the category of “Technical Testing & Analysis Services”, eligible for exemption granted for “Technical Testing & Analysis Services” on “human beings or animals” as there cannot be any doubt that seafood are nothing but a kind of animals. The first appellate authority as well as adjudicating authority miss-construed the purpose of agreement, the said agreement entered by the appellant requires as per complete inspection of the facility including quality of the seafood. Therefore, the impugned order is to the extent it holds that the services rendered by the appellant would fall under the category of “Technical Inspection and Certification Services” is incorrect and liable to be set aside. Refund claim - Confirmation of demand raised on the erroneously sanctioned refund - Held that:- the confirmation of the demand raised of erroneous sanctioned ₹ 1,53,875/- which is in contest in this appeal needs to be set aside and we do so. Further, the contention of the appellant that they are eligible to refund claim of ₹ 1,77,956/- is rejected as it is very clear that the refund claim is beyond the limitation period as provided under Section 11B of Central Excise Act, 1994. It is found that in the case in hand looking at the issue from another angle, the Service Tax liability on the appellant is refundable to him as the goods which are inspection services as provided by the appellant is to a person situated abroad. This ratio is settled by the Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-III Versus M/s. SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT]. The appellant is entitled to refund of the amount which is falls within limitation period. - Refund allowed.
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