Please Help: service tax on ascertain quality by touchstone by jewellers
Posted Date : 23-Jun-2011 , 01:54:53 am | Posted By CA SANDEEP AGGARWAL
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)
Category : Service Tax | Answers : 2 | Comments : 1 | Hits : 878
Answers
Answer By: PRIYANKA
Hi sandeep, yes I have also read that judgmenet which u have quoted above...But y are u saying that is it exempt from service tax..??? I accept that might be this way..by reading the above judgement this service wud not fall in technical inspection and certification but then also according to me it should fall in testing and analysis service and to take the worst side , even if this service wud not fall under testing and analysis due to its very nature, then also i think that it wud fall under the residuary head of service like business auxilary services...nd for practical purposes i think that at the time of obtaining registration with the service tax department such person can directly take assisstance from the service tax dept. and clarify his scope of services to them n take assisstance as to under which head this service wud fall..nd i would definitely give u an assured answer whenever i will get confirmed on this issue..
Answer By: Mrattunjay
YES, can be refer Priyanca answer + Some other case laws


Comments
CA SANDEEP AGGARWAL
24-Jun-2011 , 04:58:35 amThanks very much for your advice. Thanks priyanka.