https://www.taxtmi.com/caselaws?id=34531 Job work consisting only of bending materials sent by research establishments does not amount to technical inspection and certification service unless there is inspection or examination of the goods, process or material followed by certification that specified standards are met. On the facts noted, there was no evidence of testing, inspection or issuance of any certificate, and a scientific officer's certificate stated that the materials were sent only for bending work. A service tax demand also cannot be sustained on technical testing and analysis when that category was not proposed in the show-cause notice and no finding was recorded on it. The stated legal point is that tax liability must match the specific taxable category supported by the notice and evidence. en-us Wed, 15 Jul 2009 00:00:00 +0530 Tue, 12 Jan 2010 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34531 Job work consisting only of bending materials sent by research establishments does not amount to technical inspection and certification service unless there is inspection or examination of the goods, process or material followed by certification that specified standards are met. On the facts noted, there was no evidence of testing, inspection or issuance of any certificate, and a scientific officer's certificate stated that the materials were sent only for bending work. A service tax demand also cannot be sustained on technical testing and analysis when that category was not proposed in the show-cause notice and no finding was recorded on it. The stated legal point is that tax liability must match the specific taxable category supported by the notice and evidence. Case-Laws Service Tax Wed, 15 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34531