Chambers of Commerce- Service tax on fee charged for issuance of Country of Origin Certificate (COOC)- regarding.

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..... C. 2. These representations have been examined. Service provided by a Chamber of Commerce by way of issuance of COOC appears to fall under two different headings, namely, 'club or association service' [ Finance Act, 1994 , section 65(105)( zzze ) ], or 'technical inspection or certification service' [ Finance Act, 1994 , section 65(105)( zzi ) ]. It is well known that in our country, Chamber .....

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..... ned in section 65(108) of Finance Act, 1994 . In certain cases, when COOC is issued with reference to national character of the goods upon examination of the origin of their composition, requirements of the definition provided in section 65(108) of Finance Act, 1994 is clearly fulfilled. A chamber or EPC or Trade Association which issues COOC acts as a technical inspection and certification .....

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