TMI Blog2014 (3) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... ocated 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. - ST/25014/2013-DB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax, Ahmedabad vs. B.A. Research India Ltd. [2010 (18) S.T.R. 439 (Tri.-Ahmd.)] covers the issue and therefore, the appellant is eligible for complete waiver. 3. Learned A.R. on behalf of Revenue submits that according to the order-in-original, services provided by the appellant are covered under category (ii) of Rule 3(1) of Export of Services Rules, 2005 and in this category; services based on the place of performance are covered. Learned C.A. also agrees that services provided by them are under this category only. Learned A.R. submits that while it is accepted that entire service has been rendered in India and therefore, if place of performance is to be considered, the service could not have been considered to be exported. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de India, the services are wholly performed in India. This fact of performance of service in India is not disputed by the noticee except for contending that the report is delivered to the client outside India. Once cannot say that mere delivering a report outside India would tantamount to performing a service outside India. The delivery of report does not involve any service to be performed, on the contrary it is only passing the result of the performance of service in Indian Territory. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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