Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 296 - AT - Service TaxExport of service or not - Whether the ‘Technical Testing and Analysis’ Service and resultant report sent abroad can be considered as export of service or not – Denial of exemption Notification No. 52/2003-Cus and Notification No. 22/2003-CE - Export of Service – Waiver of Pre-deposit - Held that:- The appellants receive chemicals and materials from their parent-company, conduct testing and analysis on the same and send the report electronically to the parent-company - the parent-company receives such chemicals from various clients and sends it to the appellant and ultimately the test reports are given to the service receivers - Prima facie, unless a service receiver receives the test reports, it cannot be said that the activity of provision of service is complete - The activity is complete only when the report is sent, received by the service receiver and further action if necessary is taken by them - the appellant has been able to show a strong prima facie case in their favour and have been able to show that the service rendered by them has to be treated as an activity of export of service – Pre-deposits waived till the disposal – Stay granted.
|