TMI Blog2015 (10) TMI 2157X X X X Extracts X X X X X X X X Extracts X X X X ..... ble on them – Issue is no more res-integra; we hold that impugned order is unsustainable and liable to be set aside – Decided in favour of assessee. - APPEAL No.ST/753/10-Mum - - - Dated:- 26-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri Vinay Jain, CA For the Respondent : Shri A.B. Kulgod, Additional Commissioner (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/RKS/168/2010 dated 30/09/2010. 2. Briefly stated the facts of the case are that M/s Tata Technologies Ltd. (hereinafter referred to as the appellants ) are holders of Service Tax Registration No. AAACT3092NST001 and engaged in providing various se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009. It is his submission that the appellant had provided secondary services to M/s Tata Johnson who utilizes the services for rendering the services to customers situated abroad and in term of Export of Services. He would submit that the Central Board of Excise and Customs vide circular No. 56/5/2003-ST dated 25-04-2003 had clarified that services rendered by Secondary service provider if ultimately consumed, which merges, with the services that are being exported, no service tax is leviable. He would rely upon the circular heavily. 5. Learned departmental representative would submit that there is nothing on record to indicate that the services rendered by the appellant to Tata Johnson Ltd. was consumed for the export of the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the law, in as much that only goods and services are to be exported and not the taxes. 9. In a similar issue, this bench in the case of SGS India Pvt. Ltd. 2011 (24) STR 60 had held that the services rendered by the appellant therein for inspection of goods for export are covered as export of services. This view of the tribunal we upheld by the Honble High Court of Bombay, on an appeal filed by the revenue, as reported at CST 2014 (34) STR 554 (Bom.). 10. In our view, the issue is no more res-Integra. Accordingly in the facts and circumstances of this case and authoritative judicial pronouncement, we hold that impugned order is unsustainable and liable to be set aside and we do so. The impugned order set aside and appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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