2009 (7) TMI 77

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.....P. Meena, SDR, for the Appellant. Shri M. Karthikeyan, Consultant, for the Respondent. [Order]. - The Revenue is in appeal against the order of the Commissioner (Appeals) accepting the contention of the assessees that they are not rendering any technical inspection and certification service and therefore not liable to pay service tax. 2. I have heard both sides.  The show-cause noti....

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....ations at Sriharikotta and Trivandrum. There is no evidence to show that they have conducted any test or technical inspection or issued any certificate to the customer which is a pre-requisite of technical inspection and certification services. Further more, a certificate has been issued by the Scientific Officer of Indira Gandhi Centre for Atomic Research (IGCAR), Kalpakkam to the effect that the....