9911796707
TMI Blog2023 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocates for the Appellant Mr. Joydip Choudhury, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The Appellant is providing the service of Testing, Inspection and Certification Services. During the period October 2005 to September 2010, they have been providing the service for the goods which were to be exported from India to other foreign buyers. The Appellants claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of courier it will still make it a service which has been partly performed outside India to get the benefit of the services being treated as export of services. He cites the case law of SGS India Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai-2011(24) S. T. R. 60 (Tri.- Mumbai), wherein on identical issue, the Tribunal relying on the case law of B. A. Research India Ltd. has held that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the cited case law. Therefore, in such a situation, the question of suppression on their part could not arise. Hence, he submits that the demand for the extended period is liable to be set aside on account of limitation. 3. The Learned AR draws our attention to amendment made to Rule 3(1)(ii) by insertion of Second Proviso by Notification No. 5/2008-ST dated 01/03/2008 which reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere very much in India and were being tested here in India only. Only the Test Report was being sent by courier or by internet transmission by the Appellant. Therefore, he submits that after 01/03/2008, the situation has changed and benefit cannot be given to the Appellant. 5. Heard both sides and perused the documents. 6. On going through the cited case law, it is seen that in case of SGS India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at of interpretation, we are of the opinion that the Appellant should not be fastened with the demand for the extended period. On account of limitation, we set aside the confirmed demand for the extended period. The Adjudicating Authority to work out the details of the demand pertaining to the normal period which would be payable by the Appellant along with interest. 7. Considering the factual de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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