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2017 (8) TMI 1227 - AT - Service TaxPrinciples of Ejusdem Generis - Technical Inspection and Certification Service - demand on the ground that the appellants are certifying the process undertaken by the appellant’s client’s labs and as such are covered by the tax entry - Held that: - the matter requires to be placed for final resolution of the scope of the tax entry “technical inspection and certification” for service tax purpose, during the relevant period before the Larger Bench of this Tribunal - matter referred to Larger Bench.
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