TMI Blog2017 (10) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Appeal No. 112 of 2017 - - - Dated:- 3-10-2017 - A. S. Oka And A. K. Menon, JJ. Mr.M.Dwivedi i/b Mr.J.B.Mishra for the appellant Mr.Bharat Raichandani i/b UBR Legal for the respondent ORDER P. C. 1 Heard the learned counsel for the appellant-revenue. An exception has been taken by the appellant to the Judgment and order dated 3rd July 2015 of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for short `the Appellate Tribunal'). The challenge in the appeal was to the order dated 5th August 2013 passed by the Commissioner of Central Excise (Appeals IV), Mumbai. By the order impugned in the appeal before the Appellate Tribunal, the Commissioner (Appeals) allowed the Appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent have been exported in accordance with the Export of Service Rules,2005... 3 The finding recorded in paragraph 6 is on the basis of the undisputed position that though services of analysing, reporting etc have been carried out in India by the respondent but the same have been provided to a company located in USA. 4 Thus, we will have to proceed on the aforesaid undisputed position. 5 The law laid down by the Division Bench of this Court in the case of Commissioner vs. SGS India Private Limited 2014 (34) S.T.R. 554 (Bom.) will squarely apply to the facts of the case. The paragraphs 18 and 19 of the said decision reads thus: 18 The Tribunal has found that the clients of the respondents are located abroad. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 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 of service'. In these circumstances, the Tribunal takes a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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