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2015 (1) TMI 229 - AT - Service TaxRefund claim - export of performance based service - Scientific Testing and Consulting Services. - refund claim filed for refund of credit taken on the ground that assessee could not utilize the services because of export of service - denial on the ground that appellants had not claimed the refund quarter wise and the documents listed therein had not been submitted - Held that:- Services came under Rule 3(1)(2) (sic) of the Rules. It is very much clear that the performance of the service is not complete until the testing and analysis report is delivered to its client. In the present case, when such reports were delivered to the clients outside India it amounts to taxable service partly performed outside India. The performance of testing and analysing has no value unless and until it is delivered to its client and the service is to be complete when such report is delivered to its client. Thus, delivery of report to its client is an essential part of the service report was delivered outside India and same was used outside India. This is not the disputed fact. We hold that the respondent satisfied the conditions of Rule 3(2) and accordingly the respondents are eligible for the exemption under Notification No. 11/2007-S.T. dated 1-3-2007. - Matter remanded back.
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