TMI Blog2013 (8) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - Appeal No.ST/317/2009 - - - Dated:- 12-12-2012 - MR. M.V. RAVINDRAN AND MR. B.S.V. MURTHY, JJ. For the Appellant: Shri H.D. Dave, Adv. For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT Per: M.V. Ravindran: This appeal is directed against the Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re first appellate authority along with Stay Petition. The first appellate authority, after waving the condition of pre-deposit of amounts involved, took up the appeal itself for disposal. 4. The first appellate authority, after considering the issue in detail, and going through the law, held that the Order-in-Original is incorrect and coming to such a conclusion, set aside the said order and allowed the appeal filed by the assessee. 5. Revenue, aggrieved by such an order, is in appeal before us. 6. Heard both sides and perused the records. 7. Ld. Counsel appearing on behalf of the respondents herein, submits that an identical issue has been decided by this Bench in the case of B.A. Research India Ltd 2010 (18) STR 439 (Tri-Ahmd), a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside [provided from]* India and used outside India; and (b) payment for such service [provided outside India]* is received by the service provider in convertible foreign exchange. 8. Reading of the above provisions of Export of Services Rules, 2005 (hereinafter referred to as the Rules) makes it amply clear that the taxable service specified in sub-clause (zzh) of Clause (105) of Section 65 of the Act is covered under Rule 3(1)(ii) of the Rules. The performance is not complete until the testing and analysis report is delivered to the 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 the taxable service has no vali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We do not 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. 9. It can be seen from the above reproduced ratio of our judgment that the issue now stands settled in favour of the assessee. 10. In view of the foregoing and the judicial pronouncement already made, we find that the impugned order is correct and does not suffer from any infirmity. 11. Accordingly, the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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