9911796707
TMI Blog2020 (3) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Shri P. Gopakumar, Jt. Commissioner (AR) For the Respondent ORDER Per: Anil Choudhary Heard the parties. 2. The issues involved in the present appeals are:- i. Denial of benefit of export of services in respect of the services of "Technical Testing and Analysis Services" being rendered by the appellant for its clients, viz. M/s. Actavis Elizabeth LLC and M/s. Actavis Group HF, Icel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re delivered outside India and used outside India and payment for such services rendered are received in convertible foreign exchange; merely because the testing is done on volunteers in India, the Department seeks to demand service tax to the tune of Rs. 13,19,367/- by denying the benefit of 'export of services' under the Export of Services Rules, 2005, on the allegation that there is no service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax of Rs. 13,19,52,397/-. 4.2. As regards catering service for Rs. 16,49,367/-, it is an admitted fact that the said service was received towards staff lunch and canteen expenses incurred by the appellant and the same cannot be treated as input service for providing the output service of technical testing and certification/analysis. 4.3. As regards input service of renting, admitted fact is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith condition that where such taxable service is partly performed outside India, it shall be treated as performed outside India. ii. Such services are delivered outside India and used outside India; & iii. Payment for such service is received by the service provider in convertible foreign exchange. 5.2. We find that it is an admitted fact that the services have been performed from India. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar.)]. 5.4. So far as the issue of service tax on input service of renting is concerned, it is an admitted fact that such premises were taken for business purposes. We hold that rent paid even for the period, the premises were under repair/renovation to make them suitable for the use of the appellant/assessee, is also deemed to be used for business purposes. 6. Accordingly, all the issues are de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
