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2014 (11) TMI 696 - AT - Service TaxWaiver of pre deposit - Export of services or not - Technical Testing and Analysis Services - Proof of export - submissions made by learned counsel that they did not file Shipping Bills while sending samples is relevant and therefore, they could not have made a submission that they had exported since the question of procedure would arise. - Held that:- It is not the case of the department that neither any evidence has been provided nor any evidence brought before us during hearing to show that the appellant has not used the imported / indigenous materials for their activity of ‘technical testing and analyzing’ and resulting any export of service. In terms of Boards Circular dated 29.2.2008 read with Notification No. 5/2008-S.T. dated 1.3.2008, special provisions for three services were created and one of them was in respect of TTA services. If these services are provided from India in relation to any goods or material or any immovable property, it has to be treated as service performed outside India. In this case, the appellant was providing structure of biochemical compound which was developed in India and a minute quantity was exported and therefore, it was submitted that this Circular is applicable. - prima facie case is in favor of assessee - Stay granted.
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