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of <h1>Service Tax Applies to Chambers of Commerce for COOC Issuance Under Finance Act 1994; Refunds Possible.</h1> The circular addresses whether service tax applies to fees charged by Chambers of Commerce for issuing Certificates of Origin (COOC). It clarifies that such services fall under 'technical inspection or certification service' as defined in the Finance Act, 1994. This classification is more specific than 'club or association service' and therefore attracts service tax. The circular also notes that service tax paid on these services is eligible for a refund under a specific notification. Chambers of Commerce, Export Promotion Councils, and Trade Associations authorized to issue COOCs act as technical inspection and certification agencies. Field formations are advised to issue relevant notices.
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