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2013 (8) TMI 856 - AT - Service TaxExport of services - Technical Testing and Analysis Section 65(106) r.w. Section 65(zzh) - whether the service conducting clinical trials provided by the assessee are taxable service - assessee provided services to the foreign clients as export of service – Held that:- Assessee satisfied the conditions of Rule 3(2) and accordingly eligible for the exemption under Notification No. 11/2007-S.T. dated 1-3-2007 - when reports were delivered to the clients outside India it amounts to taxable service partly performed outside India - performance of testing and analysing has no value unless and until it is delivered to its client - service is to be complete when such report is delivered to its client - performance of the taxable service has no validity/sanctity unless its report is submitted to the service receiver/client - delivery of report to its client is an essential part of the service report was delivered outside India and same was used outside India – relying on the decision of M/s. B.A. Research India Ltd. Versus CST Ahmedabad (2010 (5) TMI 89 - CESTAT, AHMEDABAD) – appeal decided against the revenue.
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