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2011 (2) TMI 54 - AT - Service TaxExport of services - Technical Inspection and Certification Service’ and ‘Technical Testing and Analysis Service’ - services rendered by the appellant were consumed abroad where the appellant’s clients used the service of inspection/test/analysis to decide whether the goods intended to be imported by them from India conform to the requisite specifications and standards - benefit of the service accrued to the foreign clients outside the Indian territory - services, in question, were exported Export of service has ever been tax-free as observed by the CBEC – Appeal allowed
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