TMI Blog2010 (5) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... condary aspect. In as much as the testing and analysis were performed in India and no part of the service was performed outside India, the service cannot be termed as ‘export outside India’. Held that: The performance of testing and analyzing 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Bench. 2. As per facts on record appellant is engaged in the business conducting clinical trial for their clients in India and outside India and providing service under the category of 'technical testing and analysis' as defined under Section 65 of the Finance Act, 1994 read with sub clause ZZH of clause 105 of Section 65 of the Act. The demand of service tax stands confirmed by the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee, was rejected. 4. After considering the submissions made by both the sides we find that an identical issue between the same parties was decided by the Tribunal vide the above referred order. For better appreciation we reproduce para 10 of the order. "10. From the above provision it is clear that the said services came under Rule 3(1)(2) of the Rules. It is very much clear that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find any force in the argument made by the learned DR. With this observation, the impugned order is upheld and the appeal filed by the Revenue is rejected. Stay petition is also disposed off accordingly." 5. In as much as the issue stands decided between the same parties, by following the above order, we allow the stay petition, set aside the impugned order and allow the appeal itself. 6. Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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