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TMI Blog2015 (9) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... sis service. - Held that:- Physical testing and analysis would clearly include weighment and sampling also is based on certain physical or chemical characteristics. - for determination of the specifications of protein, fat moisture etc. samples were required to be drawn mixed and then analysed. Indeed, we find that the service providers issued proper certificates certifying weighing, packing and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- and ₹ 12,269/- of service tax paid under technical testing and analysis service [Section [65(105)(zzh) of Finance Act, 1994] in respect of goods exported was sought to be recovered on the ground that the service involved was weighment, sampling and stuffing which was not covered within the definition of technical testing and analysis service given in Section 65(106) ibid. The Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the service provider (testing agencies) have submitted reports containing the particulars of the test carried out. 4. We have considered the contentions of both sides. As per definition of technical testing and analysis service given in Section 65 (106) ibid, technical testing and analysis means any service in relation to physical, chemical, biological or any other scientific testing or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cified standards, including functionability or utility or quality or any other character or parameters but does not include any service in relation to inspection of pollution levels. Testing involves a critical examination, observation or evaluation and analysis involves examination of a complex, its element and their relation, the identification or separation of ingredient of a substance. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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