https://www.taxtmi.com/caselaws?id=248862 The Tribunal ruled that no service tax was chargeable on testing services provided to job workers as no service was provided to them. For testing services provided to sister concerns abroad, no service tax was applicable until 14/03/05 under Notification No. 21/2003-ST, and from 15/03/05 onwards, the services were considered export of service under the Export of Service Rules, 2005. The Tribunal dismissed Revenue's appeals, affirming the legality of the impugned order, concluding that no service tax was chargeable based on the circumstances and legal provisions during the relevant periods. en-us Fri, 16 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248862 The Tribunal ruled that no service tax was chargeable on testing services provided to job workers as no service was provided to them. For testing services provided to sister concerns abroad, no service tax was applicable until 14/03/05 under Notification No. 21/2003-ST, and from 15/03/05 onwards, the services were considered export of service under the Export of Service Rules, 2005. The Tribunal dismissed Revenue's appeals, affirming the legality of the impugned order, concluding that no service tax was chargeable based on the circumstances and legal provisions during the relevant periods. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248862