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2015 (12) TMI 337 - CESTAT NEW DELHI

2015 (12) TMI 337 - CESTAT NEW DELHI - 2015 (40) S.T.R. 604 (Tri. - Del.) - Denial of refund claim - service tax paid under Technical Testing and Analysis service - Held that:- 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 the present case, for determination of the specifications of protein, fat moisture etc. samples were required .....

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19-6-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri MR Sharma, DR ORDER Per Mr. 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 ₹ 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 .....

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that weighment, sampling and stuffing of containers is not covered within the scope of technical testing and analysis service. Stuffing of containers involved supervision of wagon loading/unloading which is not in the nature of technical testing and analysis service. Similarly sampling and weighing do not fall under the said service. 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 adde .....

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