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2016 (12) TMI 929 - CESTAT NEW DELHIClassification of service - examination of the garments at various stages - Business Support Services or technical inspection and certification - Held that: - Here the appellant is randomly examining the garments at various stages like fabric stage, stitching stage and packing stage, but they are not giving any kind of certification with respect to pre determined standards / characteristics or parameters. When the outcome of the examination / inspection carried out does not result into some certification, the subject services cannot be covered by the services under the category of “technical inspection and certification”. Further, the department has failed to indicate any standards or characteristics or parameters relying on which, if any, certification is being issued by the appellant. The appellant is only giving reports along with their recommendations after making examination of the garments at various stages. So these reports and recommendations which are the outcomes of services rendered by the appellant do not lead to any certification and cannot be covered by the technical inspection and certification services covered under section 65(108) of the Finance Act 1994. Appeal allowed - demand set aside - decided in favor of appellant-assessee.
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