https://www.taxtmi.com/caselaws?id=264487 The Tribunal upheld the Commissioner (Appeals) decision that weighment, sampling, and stuffing services fell under technical testing and analysis service for service tax refund under the Finance Act, 1994. Activities were deemed technical due to physical or chemical characteristics involved, meeting the definition criteria. The service providers' reports supported their claim, leading to the dismissal of Revenue's appeal. The Tribunal found the refund valid under Notification No. 41/2007-ST, dismissing Revenue's appeals and disposing of cross objections. en-us Thu, 07 May 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264487 The Tribunal upheld the Commissioner (Appeals) decision that weighment, sampling, and stuffing services fell under technical testing and analysis service for service tax refund under the Finance Act, 1994. Activities were deemed technical due to physical or chemical characteristics involved, meeting the definition criteria. The service providers' reports supported their claim, leading to the dismissal of Revenue's appeal. The Tribunal found the refund valid under Notification No. 41/2007-ST, dismissing Revenue's appeals and disposing of cross objections. Case-Laws Service Tax Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264487