TMI Blog2022 (1) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... Catering Services when the same do not have any nexus with the output services provided by them, viz., Technical Testing and Analysis Service' - rent received by them for the period July 2007 to May 2008 - HELD THAT:- The adjudication of the dispute, whether the services provided by the volunteers [human beings] in India could be treated as export of services and is liable to tax on conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nces of the case, was right in holding that the Technical Testing and Analysis Services have been delivered outside India used outside India, thereby the Respondent has fulfilled all the condition under Rule 3[1] of the Export rules without looking into the material facts that the clinical tests were performed on volunteers in India? 2. Whether the CESTAT was right in holding that the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l that Also, on a similar issue, the Department has filed an appeal against the decision of CESTAT, Principal Bench, New Delhi in the case of Microsoft Corporation [I] Pvt. Ltd., V/s. Commissioner of ST, New Delhi, before the Hon'ble Supreme Court and the same is still pending [(2016) 39 STR 310] . 3. Learned counsel has also placed the copy of the order passed by the CESTAT, New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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