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TMI Blog2011 (5) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... should continue or not and further the technical report is also prepared by the appellant and sent to UL. The above analysis clearly shows that the service in this case is performed by both in India and abroad and all the payments are made to UL in US who in turn remunerate the Indian subsidiary, the appellant - Thus when a service is performed partly in India and partly outside no tax is leviable as relying on CST Vs. B.A. Research India Ltd. (2010 (5) TMI 89 - CESTAT, AHMEDABAD) and also the Export of Service Rules - Decided in favour of assessee. - ST/1972/2010 - 405/2011 - Dated:- 9-5-2011 - P G Chacko, B S V Murthy, JJ. For Appellant: Mr S Thirumalai, Adv. For Respondent: Mr Ganesh Haavanur, DR Per: B S V Murthy: 1. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already made available by UL and submits a report. Further while submitting the report the deviation from the standards are indicated and the UL on the basis of this report interacts with the customers and thereafter further rectifications if necessary are made and the product is approved. Further, the appellant also undertakes Transaction Centre Services wherein the preparation of records and reports are done by the appellant in the standard templates provided by UL. This is basically data entry work which results in the preparation of report. After the certificate is provided, UL is required to conduct periodical inspection of manufacturing process and product inspection and such work is also assigned to the appellant. In such cases also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice issued by the department, the service provided by the appellants has been explained as under: "during the course of audit on the records of the assessee by the Internal Audit Party, it was observed that the assessee is providing Inspection Service to their parent company viz. M/s. Underwriters Laboratories Inc. Chicago, USA, who are interested to buy certain manufactured goods from Indian customers. M/s. UL Inc. USA, requests M/s. UL India Private Limited to carry out the inspection of manufacturing process and facilities available in the Indian customers' unit. After carrying out the inspection as per the directions of M/s. UL Inc. USA , the assessee submits the inspection report to their parent company at USA . T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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