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TMI Blog2014 (6) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) that the respondent have tested their own goods and, as such, have not provided any service to the job workers and, hence, no service tax would be chargeable. Even in the grounds of appeal in the Revenue's appeal, it is not mentioned as to whether the respondent had charged any amount from the job workers for testing of the samples and if so, how much amount had been charged. - Decided against Revenue. - Appeal Nos. 80-82 of 2009 - Final Order No. 52322-52324/2014 - Dated:- 16-5-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri Govind Dixit, Authorized Representative (DR). For the Respondent : Shri B.L. Narasimhan, Advocate JUDGEMENT Per. Rakesh Kumar :- The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent on job work basis and the samples received from their sister concerns abroad for testing. The Department was of the view that the amount charged by the respondent for testing of the samples received from job workers and from sister concerns abroad would attract service tax. The Commissioner (Appeals) vide the impugned order-in-appeal dated 20th October 2008 held that the testing of the samples received from respondent s sister concerns abroad would not attract service tax during period till 14/03/05 in terms of exemption Notification No. 21/2003-ST dated 20th November 2003 which exempted the taxable services specified in Section 65 (105) of the Finance Act, 1994 provided to any person from the whole of the service tax leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order by reiterating the grounds of appeal in the Revenue s appeal. He emphasized that during the period w.e.f. 15/03/05, service tax would be chargeable in respect of testing services provided by the respondent to M/s Nestle Bangladesh, M/s Nestle Indonesia, M/s Nestle Lanka Ltd. as in terms of Export of Service Rules, 2005, the technical testing and analysis service covered by Section 65 (105) (zzh) would be treated as exported out of India only if it has been performed outside India, while the service, in question, has been performed in India and hence the same cannot be treated as service export. With regard to the testing of the samples received from the job workers manufacturing the finished products for the respondent on job work b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard, he relies upon Tribunal s judgment in case of CCE, Ahmedabad vs. B.A. Research India Ltd. reported in 2010 (18) S.T.R. 439 (Tri. - Ahmd.), that as regards testing of the samples received from the job workers, since no payment had been made by the job workers and the respondent have tested their own goods being manufactured by the job workers, no service has been provided by the respondent and no service tax would be chargeable. He, therefore, pleaded that there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. As regards the testing of the samples received from the job workers, these samples are from the goods which were being manufactured by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eadwith Rule 3 (2) of the Export of Service Rules, 2005. The grounds of appeal in the Revenue s appeal do not mention as to how the services provided by the respondent to their sister concern abroad were not exempt from service tax in terms of Notification No. 21/2003-ST dated 20/11/03 during period upto 15/03/05 and how during the period w.e.f. 15/03/05, no service tax would be payable in respect of these services as the same have to be treated as service exports in terms of the provisions of Export of Service Rules, 2005. 8. In view of the above discussion, we hold that the impugned order does not suffer from any illegality or impropriety. The Revenue s appeals are therefore dismissed. (Operative part of the order pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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