2013 (12) TMI 268

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....on for waiver of pre-deposit of Rs.1,53,875/-. 2. The brief facts of the case are that the applicants obtained service tax registration under the category of 'Technical Inspection and Certification Service' and paid service tax. Subsequently the applicants filed a refund claim on the ground that technical testing and analysis service in relation to human beings or animals is exempted. The adjud....

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....Revenue submitted that the applicants are only undertaking visual examination of the seafood. The applicants are not providing any certification in respect of the testing etc. It is also submitted that the technical testing and analysis service is exempted in respect of live animals for detection and cure of disease. The same is not applicable in respect of seafood. 5. After taking into account....