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2015 (3) TMI 1107 - AT - Service TaxDemand of service tax - Research and development services - Export of service - Held that:- It is quite clear that the issue is covered by the precedent decisions of this Tribunal. Moreover in this case even though quality tests were conducted in India, only after the report is accepted by the clients abroad, service gets completed. In the case of B.A. Research India Ltd. the Tribunal had taken a view that this amounts to part performance in abroad and part performance in India and in such cases according to definition of Export of Service Rules, this has to be considered as export - Decided in favour of assessee.
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