https://www.taxtmi.com/circulars?id=11252 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. en-us Fri, 19 Aug 2011 00:00:00 +0530 Sat, 07 Jan 2012 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11252 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. Circulars Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11252