2016 (9) TMI 633 - AT - Service Tax

Refund claim - service tax paid on technical testing and analysis services used for export of final product - Notification No. 41/2007-ST dated 06.10.2007 - Held that - the issue stands discussed in detail by the Appellate Authority. It is not the Revenue s case that technical testing and analysis is not one of the specified services in the notification in question. The only ground raised in the appeal is that Commissioner (A) has not discussed various grounds raised before him by the Revenue, which claim we find to be not substantiated. - Decided against the Revenue

Summary

Issues:
Refund claim of service tax paid on specified services used for export of the final product in terms of notification no. 41/2007-ST dated 06.10.2007.

Analysis:
The judgment revolves around the refund claim of service tax paid on technical testing and analysis services used for the export of the final product. The original adjudicating authority sanctioned a refund of &8377; 3,50,171/- to the respondent after determining that technical testing and analysis services fall under the specified services as per the relevant notification. The Revenue, dissatisfied with this decision, appealed before the Commissioner (A) challenging the refund. The Commissioner (A) upheld the original decision, emphasizing that testing and analysis services are indeed specified services as per the notification, thereby rejecting the Revenue's appeal.

Upon further appeal by the Revenue, the Appellate Tribunal carefully examined the Commissioner (A)'s order and found that the issue had been thoroughly discussed. The Tribunal noted that the Revenue did not contest that technical testing and analysis services were not specified in the notification. The sole contention raised by the Revenue was the alleged failure of the Commissioner (A) to address all grounds presented by them, which the Tribunal deemed unsubstantiated. Consequently, the Tribunal found no valid basis to interfere with the Commissioner (A)'s decision and dismissed the Revenue's appeal.

In conclusion, the Appellate Tribunal, comprising Ms. Archana Wadhwa, Member (Judicial), and Shri V.Padmanabhan, Member (Technical), upheld the original decision to grant the refund of service tax paid on technical testing and analysis services for export purposes, as these services were deemed to be within the scope of specified services outlined in the relevant notification. The Tribunal's ruling highlights the importance of adhering to the specifics of notifications and the need for substantial grounds to challenge decisions in tax matters.