https://www.taxtmi.com/caselaws?id=466793 Where testing and analysis reports are prepared in India but delivered to and used by recipients abroad, the service is part-performed upon delivery and consumption outside India and qualifies as export of service under Rule 3(1)(ii) of the Export of Service Rules, 2005; rejection of the refund on that substantive ground was incorrect and the refund claim is remanded for limited inquiry into documentary correlation and quantification. The pre-deposit fixed by the appellate authority was excessive in the circumstances; it is reduced to Rs. 4,00,000 and the appeal is to be heard on merits upon deposit. en-us Mon, 27 Jan 2025 00:00:00 +0530 Fri, 20 Feb 2026 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466793 Where testing and analysis reports are prepared in India but delivered to and used by recipients abroad, the service is part-performed upon delivery and consumption outside India and qualifies as export of service under Rule 3(1)(ii) of the Export of Service Rules, 2005; rejection of the refund on that substantive ground was incorrect and the refund claim is remanded for limited inquiry into documentary correlation and quantification. The pre-deposit fixed by the appellate authority was excessive in the circumstances; it is reduced to Rs. 4,00,000 and the appeal is to be heard on merits upon deposit. Case-Laws Service Tax Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466793