2016 (7) TMI 48 - AT - Service Tax

Refund - sampling, weighing and stuffing supervision and travelling charges as per evidence available cannot be covered under the scope of technical testing and analysis service and therefore refund on that count is not admissible.

Summary

Issues:
1. Disallowance of refund of service tax on specific services under technical testing and analysis services.
2. Disallowance of refund of service tax on handling charges, transportation of empty containers, and other charges.

Analysis:
1. The appellate tribunal addressed the issue of disallowance of refund of service tax on certain services under technical testing and analysis services. The appellant contested the disallowance of refund in relation to "sampling, weighing and stuffing supervision" and "travelling charges" under technical testing and analysis services. The tribunal examined the evidence and concluded that these services did not fall within the scope of technical testing and analysis services. Therefore, the tribunal ruled that the refund on these specific services was not admissible.

2. Another issue considered by the tribunal was the disallowance of refund of service tax on handling charges, transportation of empty containers, and other charges. The tribunal referred to previous judgments in favor of the assessee in similar cases. Specifically, the tribunal mentioned the case of Shivam Exports and Vippy Indus. Ltd., where the issue of handling charges, transportation of empty containers, and related charges was decided in favor of the assessee. However, the tribunal agreed with the learned DR that sampling, weighing, and stuffing supervision, along with travelling charges, were not covered under technical testing and analysis services. Consequently, the tribunal partially allowed the appeal by disallowing the refund pertaining to these specific services.

In conclusion, the appellate tribunal partially allowed the appeal by disallowing the refund related to sampling, weighing, and stuffing supervision, as well as travelling charges, under technical testing and analysis services. The tribunal referred to previous judgments to support its decision on handling charges, transportation of empty containers, and other charges.