TMI Blog2015 (1) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... 2958/2012-DB - - - Dated:- 11-4-2014 - B S V Murthy and S K Mohanty, JJ. For the Appellant : Mr B Venugopal, Adv. For the Respondent : Mr R Gurunathan, Addl. Commissioner (AR) ORDER Per: B S V Murthy: Appellants are engaged in providing services falling under technical testing and analysis for their domestic clients as well as clients located abroad. Appellants were payin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the reference drug. The appellant conducts the test and analysis and thereafter the reports are sent to the clients abroad. There is no dispute that the consideration is received in foreign convertible currency and services are provided to the service receivers abroad. 3. We find that the reliance of the appellants on the decision in the case of M/s. B. A. Research India Ltd.: 2010 (18) S.T.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. We do not find any force in the argument made by the learned DR. With this observation, the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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