TMI Blog2016 (2) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there was no export of service - refund cannot be denied - Decided against the revenue. - Application Nos: St/stay-92845, 93122 & 93123/2015, Appeal Nos: ST/85549, 85684-85685/2015 - Final Order Nos. A/85520-85522/2016-WZB/STB and Stay Order Nos. S/85523-85525/2016-WZB/STB - Dated:- 12-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri A K Goswami, Addl. Commissioner (AR) For the Respondent : Shri L Badrinarayanan, Adv ORDER Per C J Mathew These appeals of the Revenue are against order-in-appeal no: PUN-EXCUS-001-APP-157 to 159-14-15 dated 15 th January 2015 passed by the Commissioner of Central Excise (Appeals), Pune - I. 2. The impugned order has set aside the rej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice receiver nor the Appellants are providing any service in respect of the deliverables. Synthesis of a new compound using various chemicals, solvents, reagents, compounds cannot be called as service in respect of the said chemicals, solvents, compounds. Further, the Appellants are formulating the process of the manufacture of the new compounds and the process is being sent to their clients/service receiver. It is seen from the detail service agreement that the Appellants are engaged into converting compound 120 into compound 129. 3. Learned Authorised Representative has cited specific provisions of Provisions of Service Rules, 2012. Further reliance was placed on Note 5 of the Service Tax Education Guide which relates to Place of Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spelled this apprehension by clarifying that export of services would continue to remain tax-free even after withdrawal of notification no. 6/99-ST. This clarification is certainly binding on the Revenue. Consequently, it has to be held that the reinstatement of the above exemption through notification no. 21/2003-ST dated 20.11.2003 cannot detract from the correct legal position clarified by the Board. For this reason, we hold that there can be no demand of service tax on the appellant on the ground that exemption notification no. 6/99-ST was withdrawn in March 2003 and identical exemption was reintroduced in November 2003. As a matter of fact, none of then notifications referred to 'export of services'. Again, as a matter of fact, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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