https://www.taxtmi.com/caselaws?id=247178 The Bombay HC upheld the Tribunal's decision that technical inspection and certification services provided by a testing agency to foreign clients constituted export of services, exempt from service tax. The agency tested goods in India for overseas buyers who paid in foreign currency, but the services were consumed abroad as foreign clients used the test reports for import decisions. The court found no contract between the agency and Indian manufacturers/exporters, only with foreign purchasers. Since the benefit accrued to foreign clients outside India, the services qualified as exports under the exemption notification, raising no substantial question of law. en-us Wed, 23 Apr 2014 00:00:00 +0530 Thu, 22 May 2025 18:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247178 The Bombay HC upheld the Tribunal's decision that technical inspection and certification services provided by a testing agency to foreign clients constituted export of services, exempt from service tax. The agency tested goods in India for overseas buyers who paid in foreign currency, but the services were consumed abroad as foreign clients used the test reports for import decisions. The court found no contract between the agency and Indian manufacturers/exporters, only with foreign purchasers. Since the benefit accrued to foreign clients outside India, the services qualified as exports under the exemption notification, raising no substantial question of law. Case-Laws Service Tax Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247178