2015 (10) TMI 2157

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....er (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/RKS/168/2010 dated 30/09/2010. 2. Briefly stated the facts of the case are that M/s Tata Technologies Ltd. (hereinafter referred to as "the appellants") are holders of Service Tax Registration No. AAACT3092NST001 and engaged in providing various services such as the Information and Database Access or Retr....

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.... not satisfied and the exemption is not available to the appellants. 3. Show cause notice was issued for the demand of service tax liability, interest thereof and for imposition of penalties. Show cause notice was contested on merits as well as on limitation. The adjudicating authority did not agree with the condition raised and confirmed the demand with interest also imposed penalties, an appeal....

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....ntal representative would submit that there is nothing on record to indicate that the services rendered by the appellant to Tata Johnson Ltd. was consumed for the export of the services rendered by Tata Johnson. It is his further submission that the board circular relied upon by the appellant is not applicable at all in the absence of any evidence that all the services are rendered and consumed by....

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....t it is not dispute that the appellant had provided services to Tata Johnson who are 100%E.O.U. That Tata Johnson was a 100% E.O.U. is not disputed and is recorded in the adjudication order as well as in impugned order. If it is so, inference that could be drawn is, services rendered by the appellant to Tata Johnson would be qualified for as our Export of Services. Honble High Court of Bombay in ....