TMI Blog2015 (3) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... ucted in India, only after the report is accepted by the clients abroad, service gets completed. In the case of B.A. Research India Ltd. the Tribunal had taken a view that this amounts to part performance in abroad and part performance in India and in such cases according to definition of Export of Service Rules, this has to be considered as export - Decided in favour of assessee. - ST/21067/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 according to which they were required to provide various research and development services which are under the categories mentioned above. After the testing etc. is done in India, it is the claim of the appellants that the Executives/Officers of the company meet the clients, discuss the report and thereafter further testing etc. is required otherwise if the report is accepted the matter ends. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Business Consultancy and ₹ 2,68,105/- (Rupees Two Lakhs Sixty Eight Thousand One Hundred and Five only) under Information Technology Software Service. In respect of these two services the demand has been made with interest on the ground that appellants have imported the services. The learned counsel submitted that appellants are not contesting this demand and the entire demand with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is liable in similar circumstances. According to me it shows that the Revenue has accepted the decision in the case of B.A. Research India Ltd. and did not challenge the same. Besides the above two decisions he also refers to several other decisions to support the submission that the issue has been considered in many cases and decided in favour of the appellants. a) CST, Ahmedabad vs. B.A R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the clients abroad, service gets completed. In the case of B.A. Research India Ltd. the Tribunal had taken a view that this amounts to part performance in abroad and part performance in India and in such cases according to definition of Export of Service Rules, this has to be considered as export. Under these circumstances, appeal has to be allowed with consequential relief, if any, to the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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