https://www.taxtmi.com/caselaws?id=269033 The Tribunal upheld the Commissioner (Appeals)' decision that weighment, sampling, and stuffing services provided for exported goods fell within the scope of technical testing and analysis services under Section 65(106) of the Finance Act, 1994. The Revenue's appeal seeking recovery of a service tax refund was dismissed, as these services were deemed to involve technical elements such as critical examination, evaluation, and detailed analysis, as well as the issuance of certificates certifying processes and specifications of goods. The Tribunal found that the refund was correctly sanctioned, citing relevant provisions and dismissed the Revenue's appeal. en-us Fri, 19 Jun 2015 00:00:00 +0530 Wed, 13 Jan 2016 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269033 The Tribunal upheld the Commissioner (Appeals)' decision that weighment, sampling, and stuffing services provided for exported goods fell within the scope of technical testing and analysis services under Section 65(106) of the Finance Act, 1994. The Revenue's appeal seeking recovery of a service tax refund was dismissed, as these services were deemed to involve technical elements such as critical examination, evaluation, and detailed analysis, as well as the issuance of certificates certifying processes and specifications of goods. The Tribunal found that the refund was correctly sanctioned, citing relevant provisions and dismissed the Revenue's appeal. Case-Laws Service Tax Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269033