2015 (12) TMI 337

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..... R.K. Singh: Revenue has filed appeal against Order-in-Appeal dated 31.07.2009 in terms of which Revenues appeal before Commissioner (Appeals) seeking recovery of the refund amount of Rs. 6,498/- of service tax paid under Technical Testing and Analysis service [Section [65(105)(zzh) of Finance Act, 1994] in respect of goods exported was sought to be recovered on the ground that the service involv .....

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..... . 3. In the cross objections, respondent referred to the definition of technical testing and analysis service and the scope of the words testing and analysis and added that the service provider (testing agencies) have submitted reports containing the particulars of the test carried out. 4. We have considered the contentions of both sides. As per definition of technical testing and analysis servi .....

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..... ination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionability or utility or quality or any other character or parameters but does not include any service in relation to inspection of pollution levels. Testing involves a critical examination, observat .....

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