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2009 (7) TMI 77 - AT - Service TaxTechnical inspection and certification service - the assessees undertakes to do job work on the materials sent by the Space Research Stations at Sriharikotta and Trivandrum - Commissioner (Appeals) accepted the contention of the assessees that they are not rendering any technical inspection and certification service and therefore not liable to pay service tax – Held that - There is no evidence to show that they have conducted any test or technical inspection or issued any certificate to the customer which is a pre-requisite of technical inspection and certification services. Further more, a certificate has been issued by the Scientific Officer of Indira Gandhi Centre for Atomic Research (IGCAR), Kalpakkam to the effect that the materials were sent to the assessees for bending job only and not for any kind of testing and such certificate was also produced before the adjudicating authority – order of commissioner (appeals) maintained.
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