TMI Blog2009 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... are based outside India. Admittedly, they do not have any office in India. The applicant has undertaken several activities in India but the feed-back or the reports appear to have been submitted by them to the parent company and the same may constitute the actual rendering of services. – Amount is received in foreign exchange – prime facie case is in favor of appellant – stay granted. - ST/819/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product by the chosen vendors, analyzing the reports of samples sent by the vendors and giving recommendations about the product integrity, inspecting the export consignments and issuing inspection certificates, screening the vendors' suitability in terms of child labour norms, pollution norms and recommending the teams to be engaged in logistic work like transportation, clearing forwarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rendering of the services have been carried out only within India and, therefore, he submits that the decision of the Commissioner that the services were not delivered outside India and used outside India is correct. 5. We have carefully considered the submissions from both sides. We are conscious that we are dealing with export of services which are intangible unlike export of goods. A rea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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