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TMI Blog2014 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... adhavan, advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner (AR) ORDER Per: B.S.V. Murthy; Appellant is a 100% EOU which is engaged in providing 'Technical Testing and Analysis' Service. The appellant receives Reference Standards materials (RSM) and conducts lab tests to verify whether the product is in accordance with US Standard Operating Procedure and submits reports to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed has also been imposed and interest on the duty has also been demanded. 2. The issue involved is a short one which is whether the 'Technical Testing and Analysis' Service undertaken by the appellant and resultant report sent abroad can be considered as export of service or not. The learned counsel for the appellant submitted that the Development Commissioner has stated it so; the appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities were undertaken in India only and therefore the activity undertaken by them cannot be considered as export of service. He also submits that the fact that appellant voluntarily paid service tax goes to show that they were liable to pay service tax and entire activity was undertaken in India only. 3. We have considered the submissions made by both the sides. There is no dispute that the activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alysis was done in India and report was sent abroad and the Tribunal took the view that unless the test report is sent, the performance of service cannot be considered as complete and therefore the service can be treated as partly performed in India and partly performed outside. In this case also, the appellants receive chemicals and materials from their parent-company, conduct testing and analysi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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