2015 (1) TMI 954

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....R Gurunathan, Addl. Commissioner (AR) 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 wer....

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....ideration is received in foreign convertible 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. ....

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....d fact. We hold that the respondent satisfied the conditions of Rule 3(2) and accordingly the respondents are eligible for the exemption under Notification No.11/2007-S.T. dated 1.3.2007. We do not find any force in the argument made by the learned DR. With this observation, the impugned order is upheld and the appeal filed by the Revenue is rejected. Stay petition is also disposed of accordingly.....