TMI Blog2015 (12) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the definition given in Section 65 (107) ibid. In the present case, for determination of the specifications of protein, fat moisture etc. samples were required to be drawn mixed and then analysed. Indeed, we find that the service providers issued proper certificates certifying weighing, packing and stuffing and the specification of protein, fat, moisture etc. - refund of the aforesaid amounts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service involved was weighment, sampling and stuffing which was not covered within the definition of technical testing and analysis service given in Section 65(106) ibid. The Commissioner (Appeals) discussed the nature of service provided in the name of weighment, sampling and stuffing service and came to a clear finding that it was covered within the ambit of technical testing and analysis s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esting and analysis service given in Section 65 (106) ibid, technical testing and analysis means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals. Physical testin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal examination, observation or evaluation and analysis involves examination of a complex, its element and their relation, the identification or separation of ingredient of a substance. It is not in dispute that the service was rendered by technical agencies engaged in providing service in relation to technical testing and analysis thus satisfying the definition given in Section 65 (107) ibid. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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