Service tax leviable on provision of service relating to inspection and certification of export goods

Commissioner of Service Tax Vs Export Inspection Agency (CESTAT Delhi) CESTAT Delhi held that service provided by technical, inspection and certification agency in relation to inspection and certification of export goods is liable to service tax under ‘Technical, Inspection and Certification Service’. Facts- The appellant is a body created u/s. 7 of Export (Quality Control and Inspection) Act, 1963 and works under the administrative and technical control of Export Inspection Council. The appellant is the field organisation of Export Council under Free Trade Agreement executed between India...