TMI Blog2014 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant 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. - Appeal No. 179/2012 - Misc. Order No. 25671/2013 - Dated:- 15-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or not. The learned counsel for the appellant submitted that the Development Commissioner has stated it so; the appellant has achieved positive net foreign exchange throughout; the adjudicating authority had not addressed the Development Commissioner before initiating proceedings; the appellant had chosen to pay service tax voluntarily since option was available to them either to claim rebate or to export without payment of service tax; according to the Export of Service Rules, if a service is performed partly in India and partly abroad, such activity is considered as export of service. He has relied upon the decision of the Tribunal in the case of B A Research India Ltd. [2009-TIOL-1981-CESTAT-AHM.]. The learned AR on the other hand subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he performance of service cannot be considered as complete and therefore the service can be treated as partly performed in India and partly performed outside. In this case also, 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. Apparently 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, we find that 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 ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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