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Hello, Priyanka, I agrred from you but here a judgement in which ascertain quality by touchstone is not covered under Inspection & certification while other activity i.e. hallmarking is absolutely covered. But i want to know that service of ascertain quality by touchstone is covered in technical testing & analysis or totally exempt from service tax. Technical Inspection and Certification Service 19. The Revenue demanded Service Tax under the category of technical inspection and certification service from a jewellery appraiser attached to a bank and rendered services of examining jewellery and certifying its quality with the help of touchstone for which he received monthly remuneration. The person was not technically qualified, but was using a touch-stone for ascertaining the quality of jewellery and a precision balance to weigh the goods. In the context of jewellery, according to the Tribunal the technique used should be capable of revealing the chemical composition of goods in terms of percentage of gold and copper and the touch-stone was not capable of yielding such results. Hence, the appellant was held as not covered by the Technical Inspection & Certification Service. S. Murugan vs. CCE, Tirunelveli, 2008 (9) STR 70 (Tri. – Chennai). (Stay order dated 24-7-2007) |
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