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TMI Blog2023 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... te which arose for the period 2003. In case of BA RESEARCH INDIA LIMITED, M/S. QUINTILES SPECTRAL (I) PVT. LIMITED VERSUS COMMISSIONER OF SERVICE TAX AHMEDABAD [ 2010 (2) TMI 230 - CESTAT, AHMEDABAD] also there is no mention of the amendment carried out with effect from 01/03/2008. This amendment has been brought in, in order to overcome the decisions of the Tribunal and High Court in the cited case law. Therefore, we are in agreement with the Learned AR that after 01/03/2008, the Appellant case does not survive on merits. However, as pointed out by the Learned Counsel, this matter had been under litigation before the Tribunal/High Court for quite some time and the Appellant may be said to have a genuine belief that they are not req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Learned Advocate appearing on behalf of the Appellant draws our attention to Proviso to Rule (3)(1)(ii) of Export of Service Rules 2005, wherein, the services falling under Section 65 (105)(zzi) is included. For such services even if the service has been partly rendered within India, the same would be treated as Export of services. He also points out that though the entire testing service is provided within India but Test report generated, is communicated to the overseas importer by way of internet transmission and by way of courier it will still make it a service which has been partly performed outside India to get the benefit of the services being treated as export of services. He cites the case law of SGS India Pvt. Ltd. Vs. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (105) of section 65 of the Act are provided in relation to any goods or material or any immovable property, as the case may be, situated outside India at the time of provision of service, through internet or an electronic network including a computer network or any other means, then such taxable service, whether or not performed outside India, shall be treated as the taxable service performed outside India. 4. He submits that the situation has changed after 01/03/2008 and in respect of Section 65 (105) (zzi), the goods in question should have been situated outside India to qualify for being termed as export of services. In this case, admittedly, the goods in question were very much in India and were being tested here in India only. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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