2015 (1) TMI 954

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.... ORDER Per: B S V Murthy: Appellants are engaged in providing services falling under technical testing and analysis for their domestic clients as well as clients located abroad. Appellants were paying service tax on the service rendered to the domestic service receivers; however, in respect of services provided to their clients located abroad, they were not discharging service tax liability. Ta....

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....currency and services are provided to the service receivers abroad. 3. We find that the reliance of the appellants on the decision in the case of M/s. B. A. Research India Ltd.: 2010 (18) S.T.R. 479 (Tri.-Ahmed.) is appropriate. In this case, the Tribunal's decision is in favour of the appellant and para 10 which is relevant is reproduced below.         &nb....