SHRIKANT SOPANRAO ENDAIT Versus CCE. - Service Tax - CESTAT MUMBAI - Tri - Denial of refund claim - Service tax paid under Technical Inspection and Certification Service - Refund filed for exemption on technical testing and analysis service in relation to human beings or animals - Adjudicating authority sanctioned refund claim - Commssioner ser aside refund sanctioned - Held that - applicants are not providing any certification in respect of the testing and the testing is done by visual examinat................................... Service Tax - Case Laws
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