https://www.taxtmi.com/caselaws?id=778057 CESTAT HYDERABAD - AT held the appellant's activities fall within Technical Testing and Analysis (TTA) service under s.65(105)(zzh) and, although testing and reports were prepared in India, the service was not concluded until the goods and analysis reports were delivered to the recipient in the USA. Consequently a portion of the TTA service is deemed performed outside India and qualifies as export of service; no service tax or penalty under s.78 is payable. Post-01.04.2011 treatment under r.3(iii) likewise yields no tax. The impugned demand was set aside and the appeal allowed; limitation need not be decided. en-us Mon, 08 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778057 CESTAT HYDERABAD - AT held the appellant's activities fall within Technical Testing and Analysis (TTA) service under s.65(105)(zzh) and, although testing and reports were prepared in India, the service was not concluded until the goods and analysis reports were delivered to the recipient in the USA. Consequently a portion of the TTA service is deemed performed outside India and qualifies as export of service; no service tax or penalty under s.78 is payable. Post-01.04.2011 treatment under r.3(iii) likewise yields no tax. The impugned demand was set aside and the appeal allowed; limitation need not be decided. Case-Laws Service Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778057