2013 (12) TMI 268

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..... ts are not providing any certification in respect of the testing and the testing is done by visual examination. Therefore, prima facie we find that the applicants have not made out a case for total waiver of dues - Partial stay granted. - ST/230/11-Mum - - - Dated:- 5-11-2013 - S S Kang And P K Jain, JJ. For the Appellant : Mr Ventakesh Iyer, Consultant For the Respondent : Mr D D Joshi .....

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..... esent proceedings is in respect of recovery of erroneous refund. 3. The contention of the applicants is that the applicants are providing technical testing and analysis service in respect of animals, which is not liable for service tax.The applicants also submitted that seafood regarding which the applicants are providing the service, is exported and the applicants are receiving fee in American .....

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