TMI Blog2016 (12) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... the act can be termed as ‘export of service’ - Service Tax is a value added tax which in turn is destination based consumption tax in the sense that it taxes non-commercial activities and is not a charge on the business, but on the consumer, then, it is leviable only on services provided within the country. Appeal rejected - decided against Revenue. - APPEAL NO. ST/85552, 85553, 85391/15, ST/90149, 90148/14 - Order No.A/87482-87488/16/STB and M/87480-87481/16/STB - Dated:- 7-4-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Mihir Deshmukh, Advocate, for Appellant Shri D. Nagvenkar, Addl. Commissioner (A.R.), for Respondent Per: M.V. Ravindran: All the early hearing applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch settled the law that the limitation starts from first Foreign Inward Remittance Certificate (FIRCs) is received. He would submit that as per the order of the first appellate authority regarding remanding the matter of refund claim for the period April, 2010 to March, 2011 they are not pressing the appeal. 5. Learned Departmental Representative reiterates the findings of the lower authorities in respect of the appeals filed by the appellant/assessee. As regards the appeal filed by the Revenue, it is his submission that appellant had entered that service of inspection of the goods in India for the principal or situated abroad. It is his submission that said services were for exportation of the goods and services rendered in India. Findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to September, 2008, the FIRCs during the period were received from 08.04.2008 to 15.09.2008. It is obvious the refund claim filed by the appellant dated 31.12.2009 is hit by limitation as held in the case of Bechtel India Pvt. Ltd. (supra). 8.2 In the same case, appellant filed a refund for the period October, 2008 to December, 2008 on 31.12.2009 while FIRCs were received from 23.10.2008 to 04.12.2008 for this period, hence we hold that refund claim is hit by limitation. In view of the foregoing in this appeal, appellant is eligible for the refund as claim filed by him for the period November, 2007 to March, 2008 and other refund claims are rejected on the ground of limitation. Appeal No. ST/85553/15 9. This appeal is filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n given for such finding. We find that first appellate authority has come to a conclusion that for a period January, 2009 to September, 2009 the services rendered are export of services. The respondent/assessee in these two appeals had rendered services of inspection of the consignment meant for export on behalf of principal at abroad. We find that the issue is no more res integra, Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-II Vs. SGS India Pvt. Ltd. - 2014 (34) STR 554 (Bom.) were considering an identical issue and in paragraph 23 24 held as under which we respectfully reproduced:- 23. We are of the opinion that the services rendered in the present case are fully covered by the clarificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, the Tribunal has found that the assessee like the respondent rendered services, but they were consumed abroad. The clients of the respondents used the services of the respondent in inspection/test analysis of the goods which the clients located abroad intended to import from India. In other words, the clients abroad were desirous of confirming the fact as to whether the goods imported complied with requisite specifications and standards. Thus, client of the respondent located abroad engaged the services of the respondent for inspection and testing the goods. The goods were tested by the respondents in India. The goods were available or their samples were drawn for such testing and analysis in India. However, the report of such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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