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TMI Blog2015 (6) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Shri Rajeev Tandan, DR ORDER Per: R K Singh: Stay application along with appeal has been filed against Order-in-Original No.01/ST/ Commr /DM/RTK/2013-14 dated 11.4.2013 in terms of which service tax demand of Rs. 6 ,66,83,523 /-has been confirmed along with interest and penalties. Out of the said demand an amount of Rs. 6,57,10,433/- is confirmed on account of service tax demand under Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h" were submitted to their foreign clients thereby a part of the service was rendered abroad in the form of submission of report and so it amounted to export of service under Export Service Rules, 2005. Therefore the said service would not be liable to service tax. 3. The ld. D.R. argued that the market research service was entirely performed in India and reiterated the reasoning of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of testing and analysis in India and transmitting the test report/analysis report to the foreign clients. The service was complete when the report was delivered to the foreign client. Since the delivery of the report to the foreign client was considered to be an essential part of the service that the demand of Service Tax was set aside." We are thus prima facie of the view that in the afo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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