2014 (11) TMI 85

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....en demanded from the appellant for the period from May 2006 to September 2010 on the ground that they are liable to pay service tax on technical testing and analysis service under which the services received by them have been classified by the Revenue. Besides demanding interest, penalty also has been imposed. 2. The services provided by the foreign companies to the appellants include the followi....

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....companies conduct the study and submit draft reports/final report along with answers and explanatory notes regarding the results of the study;     v. After completion of the study in labs outside India, these companies typically archives the testing records, study protocol, draft reports and final report along with samples of test materials for the period; and     v....

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....the appellants have made out a prima facie case for complete waiver. Learned AR vehemently argued that the service has to be considered as party performed and therefore the liability arises. He relies upon the decision in the case of Lotus Lab Pvt. Ltd. Vs. CST, Bangalore [2013 (31) STR 471 (Tri. Bang.)]. However, we find that this decision relates to export of services and in the absence of clear....