2009 (5) TMI 51

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..... on marking fees under the category of “Technical Testing and Analysis” – held that the scope of service definitely includes inspection/examination and certification – claim of refund rejected. - S/32 OF 2007 - 517 OF 2009 - Dated:- 1-5-2009 - MS. JYOTI BALASUNDARAM, VICE PRESIDENT M.N. Bharathi for the Appellant. R.P. Meena for the Respondent. ORDER 1. The appellants herein who .....

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..... vices as under:- "(108) 'technical inspection and certification' means inspection or examination of goods or process of material or any immovable property to certify that such goods or process or material or any immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include .....

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..... y the service provider for such service rendered by him. Therefore, marking fee charged by BIS is includible in the value of taxable service. In this view of the matter, I uphold the impugned order and reject the appeal. 4. The plea of the appellants that they are eligible to take input credit is not gone into by me for the reason that this question was never raised before the authorities belo .....

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