2009 (4) TMI 797

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....R. Ravi, Advocate, for the Respondent. ORDER Ld. DR submits that the respondent got service charges for technical testing and analysis services provided to others apart from testing and analysing the goods of its own. He draws our attention to page 31 of the appeal folder and submits that there are 20 depicted concerns in that particular page for whom testing service has been provided by the....

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....ot liable to service tax. 3. Heard both sides and perused the records. In view of the rival submissions of both sides, prima facie, we examined paras 7, 8 & 9 of the appellate order with the Revenue's contention on page 31 of the appeal folder. We are unable to trace whether there was any commercial service provided domestically to concerns other than the job workers. We are also unable to trac....