2009 (5) TMI 51

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..... . R.P. Meena for the Respondent. ORDER 1. The appellants herein who are manufacturers of cement obtained a licence from Bureau of Indian Standards (BIS) for licensing standard mark popularly known as ISI mark on bags etc., containing cement, on payment of applicable fee and annual licence fee to BIS. They filed claims for refund of service tax on the ground that service tax was not applicable o .....

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..... ty or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels." 3. The scope of service definitely includes inspection/examination and certification. Regulation 3 of the Bureau of Indian Standards (Certification) Regulations, 1988 provides for making application, drawal of sample for testing and grant of licence to u .....

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