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2014 (9) TMI 544 - AT - Service TaxImport of services - Business Exhibitions conducted abroad - Technical Inspections were done outside India - payments have been made by the appellants to parties located abroad - Held that:- Since, these services are performed outside India there is no service tax liability on the services in view of the above provisions. - Decided in favor of assessee. Processing of Textile materials for chemical wash - Held that:- On scrutiny of the records of the appellants, it was noticed that the appellant had paid the amount towards ‘processing of textile materials for chemical wash’ charges to M/s. Testex, Swiss, Glancario and Reni Hendriks, Holand. So, there is no dispute of the fact that the appellant paid the charges for textile processing. Hence, they are eligible for exemption benefit under Notification No. 14/2004-ST dated 10.9.2004, as amended - Demand set aside - decided in favor of assessee.
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