2014 (9) TMI 544

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....n, Supdt. (AR) JUDGEMENT Per P.K. Das; After hearing both sides, we find that the issue involved in this appeal lies in a narrow compass and therefore after disposing the stay application, we proceed to take up the appeal. 2. The applicants are engaged in the manufacture and export of readymade garments. In the present case, there is a demand of service tax of Rs. 16,11,753/- for the p....

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....we find that the demand of tax under Business Exhibition service and Technical Inspection and Certification Service, the Tribunal, in the applicants own case, by Final Order No. 40042/2014 dated 21.1.2014 set aside the impugned order and allowed the appeal filed by the appellant. The relevant portion of the order is reproduced below:-           2. T....

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....er, it is seen that the Technical Inspections were done outside India. Therefore, as per the provisions of the Rule 3(ii) of Taxation of Services (Provided from Outside India and Received in India) Rules, 2006, these two services are considered to be imported into India when the service provider is located abroad and service is performed in India. Since, these services are performed outside India ....

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....e', the learned counsel submits that such service is exempted vide Notification No.14/2004-ST dated 10.9.2004. It is seen that Notification No.14/2004-ST exempted taxable service provided to a client by a commercial concern in relation to the business auxiliary service insofar as if it is in relation to textile processing. The learned AR submits that they have not claimed this benefit before both ....