9911796707
TMI Blog2015 (10) TMI 2157X X X X Extracts X X X X X X X X Extracts X X X X ..... MUMBAI] and Repro India Ltd. Vs UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT] and service tax is not leviable on them – Issue is no more res-integra; we hold that impugned order is unsustainable and liable to be set aside – Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is issued of 30th March 2009. It is his submission that the appellant had provided secondary services to M/s Tata Johnson who utilizes the services for rendering the services to customers situated abroad and in term of Export of Services. He would submit that the Central Board of Excise and Customs vide circular No. 56/5/2003-ST dated 25-04-2003 had clarified that services rendered by Secondary service provider if ultimately consumed, which merges, with the services that are being exported, no service tax is leviable. He would rely upon the circular heavily. 5. Learned departmental representative would submit that there is nothing on record to indicate that the services rendered by the appellant to Tata Johnson Ltd. was consumed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly settled the law, in as much that only goods and services are to be exported and not the taxes. 9. In a similar issue, this bench in the case of SGS India Pvt. Ltd. 2011 (24) STR 60 had held that the services rendered by the appellant therein for inspection of goods for export are covered as export of services. This view of the tribunal we upheld by the Honble High Court of Bombay, on an appeal filed by the revenue, as reported at CST 2014 (34) STR 554 (Bom.). 10. In our view, the issue is no more res-Integra. Accordingly in the facts and circumstances of this case and authoritative judicial pronouncement, we hold that impugned order is unsustainable and liable to be set aside and we do so. The impugned order set aside and app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
