TMI Blog2015 (11) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... of services - Decision made in case SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT] and Paul Merchant Ltd.vs. CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] followed - export of services is non taxable - Decided in favour of assessee. - Appeal No. ST/188/10-MUM - - - Dated:- 21-7-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J.Mathew, Member (Technical) For the Petitioner : Shri. H.G. Dharmadhidari, Advocate For the Respondent : Shri. R.K. Das, DC (AR) ORDER Per: M.V. Ravindran: 1. This appeal is directed against order-in-appeal No. SB/01/LTU/Mum/2010 dated 19.01.2010. 2. The relevant facts that arise for consideration are ofter scrutiny of the records of appellant, it was observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices are not taxable as the amount is received in convertible foreign exchange. It is also his submission that the services rendered by the appellant is used by a company situated abroad and being a foreign based principal, these services would fall under the category of export of services. For this proposition, we relies upon the judgment of the Honorable High Court in the case of CST, Mumbai-II Vs. SGS India pvt. Ltd.-2014 (34) STR 554 (Bom.), judgment of the Tribunal to the case of Microsoft Corporation (I) (P) Ltd. vs. CST New Delhi 2014 (36) STR 766 (Tri.-Del.), CST Mumbai Vs. Vodafone India Ltd-2015 (37) STR 286(Tri.-Mum). 4. Learned departmental representative on the other hand relies upon the very same agreement and submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant paragraph numbers 23 24. 23. We are of the opinion that the services rendered in the present case are fully covered by the clarification given and even by the principle laid down in the decision of the Hon ble Supreme Court of India. In this regard, if one refers to the allegations in the show cause cum demand notice, it is apparent that the same refers to the testing charges received by the respondent in convertible foreign currency in respect of services rendered by it in India to its foreign clients. Though the show cause notice refers to the circulars, what is apparent from the judgment of the Hon ble Supreme Court in the case of All India Federation of Tax Practitioners v. Union of India, 2007 (7) S.T.R. 625 that Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents in India. The goods were available or their samples were drawn for such testing and analysis in India. However, the report of such tests and analysis was sent abroad. The clients of the respondent were foreign clients, paid the respondent for such services rendered, in foreign convertible currency, It is in that sense that the Tribunal holds that the benefit of the services accrued to the foreign clients outside India. This is termed as export off service . In these circumstances, the Tribunal takes a view that if services were rendered to such foreign clients located abroad, then, the act can be termed as export of service . Such an act does not invite a Service Tax liability. The Tribunal relied upon the circulars issued an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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