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TMI Blog2014 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... or Revenue submits that the appeal was not signed by the proper person under the CESTAT (Procedure) Rules, 1982. In this context, the learned Advocate placed a letter dated 24.10.2014 addressed to the Superintendent of Central Excise along with a copy of the Board Resolution. On perusal of the Board Resolution, we find that Shri R.K. Sridhar is authorized to sign all the papers before the authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.6.2014. The relevant portion of the said order is reproduced below:- 3. After hearing both sides and on perusal of the records, we find that the demand of tax under Business Exhibition service and Technical Inspection and Certification Service, the Tribunal, in the applicant's own case, by Final Order No. 40042/2014 dated 21.1.2014 set aside the impugned order and allowed the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hibitions conducted abroad. Similarly, from para 3.3 of the adjudication order, it is seen that the Technical Inspections were done outside India. Therefore, as per the provisions of the Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Regarding the demand of tax on 'processing of Textile materials for chemical wash' under 'Business Auxiliary Service', the learned counsel submits that such service is exempted vide Notification No.14/2004-ST dated 10.9.2004. It is seen that Notification No.14/2004-ST exempted taxable service provided to a client by a commercial concern in relation to the business auxiliary service insofar as if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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