https://www.taxtmi.com/caselaws?id=327214 Inspection and analysis of seafood for quality compliance was held to fall under Technical Testing & Analysis Services, because the service involved sampling, testing and evaluation of goods rather than mere certification. The refund claim was restricted by the statutory limitation period under Section 11B of the Central Excise Act, 1944, so refund beyond the permissible period was rejected. The demand raised on the erroneously sanctioned refund could not survive once the classification issue was resolved in favour of the assessee. Refund within limitation remained admissible, including for services rendered to a foreign recipient, and relief was allowed only to that extent. en-us Wed, 24 Feb 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327214 Inspection and analysis of seafood for quality compliance was held to fall under Technical Testing & Analysis Services, because the service involved sampling, testing and evaluation of goods rather than mere certification. The refund claim was restricted by the statutory limitation period under Section 11B of the Central Excise Act, 1944, so refund beyond the permissible period was rejected. The demand raised on the erroneously sanctioned refund could not survive once the classification issue was resolved in favour of the assessee. Refund within limitation remained admissible, including for services rendered to a foreign recipient, and relief was allowed only to that extent. Case-Laws Service Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327214