2010 (8) TMI 293

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....sp;    Ms. Nirmala Chopra, Advocate, for the Appellant. Ms. Sudha Koka, SDR for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This stay petition is filed by the applicant for the waiver of pre-deposit of the following amounts : (i)      Service Tax Rs. 12,64,658/- (ii)    Interest (iii)   Penalty....

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....ed for transportation of the finished' goods. It is her submission that the definition of 'Technical Inspection and Certification Service' will not cover the activity undertaken by the assessee. It is her submission that the said activity includes cost of materials, hence, benefit of Notification 12/2003-S.T., dated20-6-2003needs to be extended. For this proposition, she draws our attention to the....

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....echnical inspection and certification" means inspection or examination of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristics or parameters, but does not include any service in relation to ins....