9911796707
TMI Blog2013 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 65(106) of Finance Act, 1994 read with sub-clause (zzh) of Clause 105 of Section 65 of Finance Act, 1994 (hereinafter referred to as the Act). The appellants are holding a valid Service Tax registration No.AADCS9873PST001, dt.7.7.2006. On scrutiny of the ST-3 return filed by the appellants for the period October 2006 to March 2007, it was observed that the appellants did not pay Service Tax of Rs.44,50,259/- on the value of Rs.3,63,58,324/- shown as the amount received against export of service. It appeared that the services provided by the appellants to their clients outside India cannot be considered as export of service and no exemption from payment of Service Tax was available. Therefore, a Show Cause Notice was issued to the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment in the case of B.A. Research India Ltd (supra), we find that the issue is same, wherein we had recorded as under: 9. The issue before us is whether the service conducting clinical trials provided by the respondents are taxable service under the category of technical testing and analysis as defined under the Act. In the instant case the respondent has shown as the service provided to their foreign clients as export of service to know the provisions of the export of service which are reproduced here as under: Export of Services Rules, 2005 3. Export of taxable service.- (i) Export of taxable service shall, in relation to taxable services,- (ii) specified in sub-clauses (a),......(zzh), (zzi),..... and (zzzp) of clause (105) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them. Thus, delivery of the report is an essential part of their service and the service is not complete till they deliver the report. The report is delivered outside India and the same is used outside India. These facts also fortify the views taken hereinabove that the service provided by the appellants was export of service and I am inclined to them such taxable service as export of service and therefore not taxable. 10. From the above provision it is clear that the said services came under Rule 3(1)(2) (sic) of the Rules. It is very much clear that the performance of the service is not complete until the testing and analysis report is delivered to its client. In the present case, when such reports were delivered to the clients outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
