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2016 (5) TMI 195 - CESTAT MUMBAI

2016 (5) TMI 195 - CESTAT MUMBAI - 2016 (45) S.T.R. 69 (Tri. - Mumbai) - Classification of seafood inspection services - Whether it would fall under Technical Inspection and Certification Services or Technical Testing & Analysis Services of the goods for the period 2007-08 - Held that:- from the agreement it is found that the activity of the appellant is not only inspection of the facility and certification of the factory, but also include the result analysis of the seafood which were sampled by .....

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ood are nothing but a kind of animals. The first appellate authority as well as adjudicating authority miss-construed the purpose of agreement, the said agreement entered by the appellant requires as per complete inspection of the facility including quality of the seafood. Therefore, the impugned order is to the extent it holds that the services rendered by the appellant would fall under the category of “Technical Inspection and Certification Services” is incorrect and liable to be set aside. .....

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t is found that in the case in hand looking at the issue from another angle, the Service Tax liability on the appellant is refundable to him as the goods which are inspection services as provided by the appellant is to a person situated abroad. This ratio is settled by the Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-III Versus M/s. SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT]. The appellant is entitled to refund of the amount which is falls withi .....

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eals), Nashik. 2. Since the appeals are inter connected, they are being disposed of by a common order. 3. In appeal No. ST/301/10, the issue involved is regarding the classification of the services rendered by the appellant as to whether it would fall under Technical Inspection and Certification Services or Technical Testing & Analysis Services of the goods for the period 2007-08, in appeal No. ST/230/11, the issue involved is regarding the consequent refund claim filed by the appellant part .....

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the category of Technical Inspection and Certification Services and paid Service Tax, but subsequently filed refund claim on the ground that their services are rightly covered under the Technical Testing & Analysis Services but exempted as such testing are provided in relation to human beings or animals. The refund claim of ₹ 3,31,831/- was disposed of by allowing a refund claim of ₹ 1,53,875/- and rejecting the balance amount on the ground of limitation. 5. Heard both sides a .....

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oduct purchase by M/s JMRI, testing of seafood, factory audit with respect to compliance of quality and file reports of the same to M/s JMRI. There is no dispute that the appellant had treated the seafood as goods and Revenue is also not aggrieved by the same. In our considered view, from the agreement we find that the activity of the appellant is not only inspection of the facility and certification of the factory, but also include the result analysis of the seafood which were sampled by the ap .....

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