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2010 (5) TMI 89 - AT - Service TaxExport of technical testing and analysis - . The demand of service tax stands confirmed by the adjudicating authority on the ground that the clinical report of testing and analysis were conducted entirely in India and the fact that such reports were sent abroad is only a secondary aspect. In as much as the testing and analysis were performed in India and no part of the service was performed outside India, the service cannot be termed as ‘export outside India’. Held that: The performance of testing and analyzing has no value unless and until it is delivered to its client and the service is to be complete when such report is delivered to its client. Thus, delivery of report to its client is an essential part of the service report was delivered outside India and same was used outside India. This is not the disputed fact. – Benefit of export allowed. Conditions of rule 3(2) are satisfied.
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