2012 (4) TMI 196

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....S Dewalvar, Addl. Comm(AR) Per: Ashok Jindal: The applicants are engaged in the activity of providing consultant engineering service to M/s. Tata Johnson Controls Automotive Ltd. which is engaged in exporting engineering and designing service to their service recipients located outside India and getting the remuneration in convertible foreign exchange. M/s. Tata Johnson Controls Automotive L....

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....ircular no. 56/5/2003-ST dated 25.4.2003. Para 4 of the said circular is reproduced as under:-     "4. Another question raised is about the taxability of secondary services which are used by the primary service provider for the export of services, Since the secondary services ultimately gets consumed/merged with the services that are being exported no service tax would be leviabl....