Technical inspection and certification service: issuance of country of origin certificates by chambers attracts service tax and may be refunded. Issuance of Country of Origin Certificates by Chambers or authorised agencies involves examination of origin and composition and, when certifying national character of goods, constitutes technical inspection and certification rather than a general club or association service; fees for such COOC issuance attract service tax under that specific classification and tax paid is eligible for refund under the refund mechanism.