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2023 (9) TMI 721 - AT - Service TaxClassification of services - Technical Testing and Analysis Services or not - appellant was engaged by their customers for the purpose of testing and analyzing the quality and fitness of the welded areas on the joints of the products fabricated before such manufactured / fabricated items are sold or taken for further use in manufacture / fabrication activity - HELD THAT:- The main activities carried out by the appellant is PWHT and stress relieving treatments. Though he has used the word testing, it is now argued by the Ld. counsel that the activity under taken by the appellant is not technical testing and is only part of manufacturing activity. The word „testing‟ is used by him in an unprofessional sense. The work orders do not show that the appellant has been entrusted with the job of technical testing. Instead, the job description says „localised PWHT of piping product‟ - activity under taken by the appellant as per the above work order does not indicate any activity of technical testing. It is in the nature of heat treatment, stress relief treatment, etc. For an activity to fall under technical testing, some process so as to test the quality, strength, toughness, etc., has to be done. From the literature available in website, it cannot be concluded that the activity under taken by the appellant falls within the definition of „technical testing and analysis services‟. Further, in the present case, it is not seen that the appellant has issued any certificate with regard to the testing done. From the statement given by Shri C. Manikanteswaran, it is inferred that while doing the heat treatment, the temperature at which the material is subjected to heating is recorded. It is prepared in a chart form and given the customer. Thus, the temperature chart provided by the appellant is considered to be the test report by the Department - there are no material throwing light with regard to a certificate issued by the appellant as to the technical nature/ quality of a product - the issue therefore requires re-consideration. This is a fit case for remand to the adjudicating authority who is directed to consider all issues afresh - appeal allowed by way of remand.
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