https://www.taxtmi.com/caselaws?id=202657 The CESTAT Mumbai allowed the appeal regarding export of Technical Inspection and Certification Service and Technical Testing and Analysis Service. The appellant provided inspection, testing, and analysis services to foreign clients who used these services abroad to determine if goods intended for import from India met required specifications and standards. The tribunal held that since the benefit of these services accrued to foreign clients outside Indian territory, the services qualified as exported services. The CBEC had previously observed that export of services has always been tax-free, leading to the appeal being allowed. en-us Thu, 10 Feb 2011 00:00:00 +0530 Thu, 22 May 2025 18:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202657 The CESTAT Mumbai allowed the appeal regarding export of Technical Inspection and Certification Service and Technical Testing and Analysis Service. The appellant provided inspection, testing, and analysis services to foreign clients who used these services abroad to determine if goods intended for import from India met required specifications and standards. The tribunal held that since the benefit of these services accrued to foreign clients outside Indian territory, the services qualified as exported services. The CBEC had previously observed that export of services has always been tax-free, leading to the appeal being allowed. Case-Laws Service Tax Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202657