TMI Blog2009 (7) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) accepted the contention of the assessees that they are not rendering any technical inspection and certification service and therefore not liable to pay service tax – Held that - There is no evidence to show that they have conducted any test or technical inspection or issued any certificate to the customer which is a pre-requisite of technical inspection and certification services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax. 2. I have heard both sides. The show-cause notice proposes to levy service tax on the ground that the assessees were rendering technical inspection and certification services. As per the definition of such service contained in Section 65 (108) of Chapter V the Finance Act, 1994, technical inspection and certification means 'inspection or examination of goods or process or material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Atomic Research (IGCAR), Kalpakkam to the effect that the materials were sent to the assessees for bending job only and not for any kind of testing and such certificate was also produced before the adjudicating authority. Therefore, service rendered by assessees to Space Research Station is not in the nature of technical inspection and certification service. Therefore, no service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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