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2015 (11) TMI 613 - CESTAT CHENNAI

2015 (11) TMI 613 - CESTAT CHENNAI - 2016 (41) S.T.R. 865 (Tri. - Chennai) - Demand of service tax - individual jewellery appraiser - Technical Testing and Certification Service - Held that:- On perusal of the SCN and the adjudication order and impugned order, we find that the adjudicating authority has dropped the proceedings on the ground that certifying purity and value of the gold for pledging in the bank does not require any technical knowledge and technical instrument. The appellant is an .....

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testing the purity and value of the gold. Hence, the amount received by the appellant as commission cannot be classifiable under Technical Testing and Certification Service and not liable for demand of service tax - Decided in favour of assessee. - ST/S/41318/2014 & ST/41084/2014 - FINAL ORDER No. 41114 / 2015 - Dated:- 3-9-2015 - Shri R. PERIASAMI, Technical Member And Shri P.K. CHOUDHARY, Judicial Member For the petitioner : Shri P. Tamilavel, Adv., For the respondent : Shri R. Subramanian, A .....

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e brief facts of the case are that the appellant is a jewellery appraiser who certifies the purity and value of gold ornaments for pledging by the individuals in the bank and for this he received commission from the bank. A show cause notice was issued proposing demand of service tax of ₹ 19,134/- under the category of Technical Testing and Certification Service. The adjudicating authority in his order dropped the proceedings on the ground that to certify the purity and value of the gold b .....

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