2015 (9) TMI 1155

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.... And R K Singh, Member (T),JJ. For the Appellant : Shri B B Sharma, DR For the Respondent : On Merit ORDER Per: R K Singh: Revenue has filed appeals against Order-in-Appeal dated 24.2.2009 in terms of which Revenues appeals before Commissioner (Appeals) seeking recovery of the refund amount of Rs. 32,779/-, Rs. 1,12,604/- and Rs. 12,269/- of service tax paid under technical testing ....

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....wagon loading/unloading which is not in the nature of technical testing and analysis service. Similarly sampling and weighing do not fall under the said service. 3. In the cross objections, respondent referred to the definition of technical testing and analysis service and the scope of the words testing and analysis and added that the service provider (testing agencies) have submitted reports c....

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.... paper which was technical in nature and thus was a specialised job. As per Section 65(108) ibid technical inspection and certification means any 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 functionability or utility or quality or....