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2015 (3) TMI 1107 - CESTAT BANGALORE

2015 (3) TMI 1107 - CESTAT BANGALORE - TMI - Demand of service tax - Research and development services - Export of service - Held that:- It is quite clear that the issue is covered by the precedent decisions of this Tribunal. Moreover in this case even though quality tests were conducted 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 an .....

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gaged in research and development activities in the field of pharmaceutical development which includes process chemistry, formulation development, bioanalytical services, analytical development, research biology etc. Services are rendered exclusively to their parent company Nektar Therapeutics Inc, USA ( Nektar USA ) a company incorporated in USA. Nektar USA is a biopharmaceutical company. 2. Appellant entered into a Master Service Agreement in April 2007 according to which they were required to .....

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gainst the appellant to demand service tax on the services rendered amounting to ₹ 13,68,68,639/- (Rupees Thirteen Crores Sixty Eight Lakhs Sixty Eight Thousand Six Hundred and Thirty Nine only). Besides demanding the tax interest has also been demanded and penalty has been imposed. In addition to this treating the services of Technical Testing and Analysis rendered by the appellants as performed in India not amounting to export, the appellants were required to pay some additional amount o .....

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ting this demand and the entire demand with interest and 25% towards penalty has been paid within 30 days from the passing of the order-in-original thereby discharging the entire liability arisen as a result of the demand in respect of these two services. 4. Learned counsel on behalf of the appellant submitted that the issue is no longer res integra and is covered by the decision of this Tribunal in the case of CST, Ahmedabad Vs. B.A. Research India Ltd. reported in [2010 (18) S.T.R. 439 (Tri.-A .....

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