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2014 (3) TMI 736 - AT - Service TaxExport of services - service of verification of antecedents, financial credibility, copy right infringement, etc. for Indian and foreign clients - Ground on which service tax was demanded is that the entire service was performed in India - Held that:- there is absolutely no evidence to show as to where exactly the report has been delivered or by what mode it has been delivered. - It can be seen from the portion of the order-in-original extracted above that the Commissioner has not at all taken the issue as to whether the delivery of report to the client located abroad and where it is used amounts to part performance abroad or not. He has simply gone on the assumption that delivery of report is not a part of performance at all. According to him, since service has been rendered only in India even though report has been delivered to the client abroad, it has to be treated as entire service performed in India and not part service performed abroad - in this case also the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service Rules, 2005 - Following decision of Commissioner of Service Tax Versus BA Research India Ltd. [2009 (11) TMI 213 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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