https://www.taxtmi.com/caselaws?id=243698 Technical testing and analysis services were treated as a prima facie export of service where testing was done in India but the report was transmitted to and received by an overseas recipient. The applicable export rules required performance partly outside India and receipt of consideration in foreign convertible currency; the latter condition was undisputed. Following prior tribunal reasoning, the service was regarded as completed only on transmission and receipt of the report abroad, supporting the view that it was performed partly outside India. On that basis, a strong prima facie case was made out and complete waiver of pre-deposit with stay of recovery was granted. en-us Mon, 15 Apr 2013 00:00:00 +0530 Mon, 01 Dec 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243698 Technical testing and analysis services were treated as a prima facie export of service where testing was done in India but the report was transmitted to and received by an overseas recipient. The applicable export rules required performance partly outside India and receipt of consideration in foreign convertible currency; the latter condition was undisputed. Following prior tribunal reasoning, the service was regarded as completed only on transmission and receipt of the report abroad, supporting the view that it was performed partly outside India. On that basis, a strong prima facie case was made out and complete waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243698