2014 (4) TMI 768

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..... imilar sets of facts, this Bench granted waiver of pre-deposit and stay of recovery in the case of M/s Lotus Lab Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore (2013 (12) TMI 149 - CESTAT BANGALORE). The appellant's case is also supported squarely by Commissioner of Service Tax, Ahmedabad vs. B.A. Research India Ltd. [2009 (11) TMI 213 - CESTAT, AHMEDABAD] wherein a similar service was found .....

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..... ived from their foreign clients and that the results of such tests/analysis were eventually supplied to their clients and further that the consideration for the service was received in convertible foreign currency. Prima facie, therefore, the appellant was exporting service and hence not liable to pay service tax by virtue of exemption available under Rule 3(1)(ii) of the Export of Services Rules, .....

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