9911796707
TMI Blog2023 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ERSA) [ 2016 (12) TMI 1234 - CESTAT MUMBAI ] had allowed the appeals in favour of the appellants by relying upon the judgement of Hon ble Bombay High Court in the case of COMMISSIONER OF SERVICE TAX, MUMBAI-III VERSUS M/S. SGS INDIA PVT. LTD. [ 2014 (5) TMI 105 - BOMBAY HIGH COURT] . On a query from the Bench as to whether the said order of the Hon ble High Court has been further appealed against by Revenue, learned Authorised Representative submitted that he has no knowledge regarding filing of further appeal before the Hon ble Apex Court. Since the issue arising out of the present dispute is no more open for any debate in view of the judgement THE COMMISSIONER OF SERVICE TAX-V VERSUS M/S. PPD PHARMACEUTICALS DEVELOPMENT (I) PVT. LT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules, 2004 claiming refund of service tax paid on the input services on the ground that they were not in a position to utilize such credit and since the taxable services were exported by them, they should be entitled to the benefit of refund provided under the statute. The refund applications filed by the applicants were adjudicated by the department, in denying the benefit of refund, assigning the reason that the transactions made between the appellants and the overseas entity cannot be considered as export of service and as such, the provisions of Rule 5 ibid should not be applicable for sanction of the amount of refund claimed by the appellants. Against the adjudication order, the appellants have preferred appeals before the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not exported the technical service namely, Technical Testing Service, and accordingly, no refund benefit shall be available in respect of the service tax paid on the input services. We find that an entirely identical issue for the earlier period in appellant s own case came before this Tribunal and Tribunal vide Order No. A/87482-87488/2016 dated 07.04.2016 had allowed the appeals in favour of the appellants by relying upon the judgement of Hon ble Bombay High Court in the case of Commissioner of Service Tax, Mumbai-II v/s SGS India Pvt. Ltd.- 2014 (34) STR 554 (Bom.). The relevant paragraph in the said order of the Tribunal is extracted herein below:- 11. These two appeals are filed by the Revenue against the impugned order on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efers to the allegations in the show cause cum demand notice, it is apparent that the same refers to the testing charges received by the respondent in convertible foreign currency in respect of services rendered by it in India to its foreign clients. Though the show cause notice refers to the circulars, what is apparent from the judgment of the Hon ble Supreme Court in the case of All India Federation of Tax Practitioners v. Union of India, 2007 (7) S.T.R. 625 that Service Tax is a tax on each activity. When it comes to a Service Tax on professions, the services rendered are of advise and hence, the Hon ble Supreme Court with regard to the nature of the tax concluded that it is rendered by a Chartered Accountant, for example when he advises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered, in foreign convertible currency. It is in that sense that the Tribunal holds that the benefit of the services accrued to the foreign clients outside India. This is termed as export of service . In these circumstances, the Tribunal takes a view that if services were rendered to such foreign clients located abroad, then, the act can be termed as export of service . Such an act does not invite a Service Tax liability. The Tribunal relied upon the circulars issued and prior thereto the view taken by it in the case of KSH International Pvt. Ltd. v. Commissioner and B.A. Research India Ltd. The case of the present respondent was said to be covered by orders in these two cases. To our mind, once the Hon ble Supreme Court has taken the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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