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TMI Blog2016 (10) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... cal testing and analysis services is incorrect and need to be reversed? - Held that: - Revenue is assailing the orders of the authorities below on the ground that the activity and service provided by the service provider are not covered by the definition of technical testing and analysis services. However, they have accepted that the service tax was paid under the said category and there is no reo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed off - decided against Revenue. - Service Tax Appeal No. 851 of 2009- Cus. - Final Order No. ST/A/51027/2016-CU(DB) - Dated:- 10-3-2016 - Archana Wadhwa, Member (Judicial) And B Ravichandran, Member (Technical). Shri Ranjan Khanna, AR for the Appellant. Shri Ashutosh Upadhyay, Advocate for the Respondent. ORDER Per Archana Wadhwa: Being aggrieved with the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loading / unloading of wagons and supervision of wagons etc., has been paid under the category of technical testing and analysis services, it is one of the specified services vide Notification referred supra, sanctioned the refund claim. 4. Being aggrieved with the order passed by the adjudicating authority, Revenue filed the appeal before Commissioner (Appeals) on the ground that services pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activities are not a part of the technical testing and analysis services, the remedial measures had to be initiated at the service providers end by asking for correct classification of the services. The classification cannot be opened at the service recipients end. Accordingly, he rejected the Revenues appeal. 5. Hence the present appeal. 6. After hearing both the sides, we find that Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of acceptance of the service tax, no such objection can be raised at the end of service recipient, at the time of grant of refund. The reliance by the Commissioner (Appeals) on the decision of the Tribunal in the case of CCE vs. Pawan Ispat Udyog [2009 (213) ELT 134 (Tri-Del)] as also another decision of the Tribunal in the case of Surya Alloys Industries vs CCE, Raipur [2008 (227) ELT 61 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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