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2011 (5) TMI 546 - CESTAT, BANGALORETechnical Inspection and Certification service - Assessee is providing Inspection Service to their parent company viz. M/s. Underwriters Laboratories Inc. Chicago, USA(UL) - Held that:- Initial order for undertaking Technical Inspection and issue of certificate is placed on UL, initial verification and study of the product is done by the US company and the data is sent to the appellant who verify whether it conforms to the standards and thereafter undertake the periodical inspection of process and send the report to UL, on the basis of which UL takes a decision as to whether the certification should continue or not and further the technical report is also prepared by the appellant and sent to UL. The above analysis clearly shows that the service in this case is performed by both in India and abroad and all the payments are made to UL in US who in turn remunerate the Indian subsidiary, the appellant - Thus when a service is performed partly in India and partly outside no tax is leviable as relying on CST Vs. B.A. Research India Ltd. (2010 (5) TMI 89 - CESTAT, AHMEDABAD) and also the Export of Service Rules - Decided in favour of assessee.
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