2017 (10) TMI 754

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....eal was to the order dated 5th August 2013 passed by the Commissioner of Central Excise (Appeals IV), Mumbai. By the order impugned in the appeal before the Appellate Tribunal, the Commissioner (Appeals) allowed the Appeals. 2 In paragraph 6 of the impugned Judgment, CESTAT has observed thus: "6 I find that original authority has rejected the refund application filed under Rule 5 against export of services only on the ground that services by the respondent was provided in India therefore it cannot be treated as export of service in terms of Export of Services Rules,2005. I find that it is not under dispute that though the services of analysing, advising, reporting etc carried out in India but the same has been provided to compan....

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....Limited 2014 (34) S.T.R. 554 (Bom.) will squarely apply to the facts of the case. The paragraphs 18 and 19 of the said decision reads thus: "18 The Tribunal has found that the clients of the respondents are located abroad. The tests reports may have been prepared in India. The tests may have been conducted in India. However, the certificates have been forwarded to the clients of the respondent abroad. It is in such circumstances the Tribunal concluded that the facts in the case of Commissioner of Service Tax, Ahmedabad V. M/s.B.A.Research India Limited which is a Tribunal's decision and reported in 2010 (18) S.T.R. 439 (Tribunal Ahmedabad) which was followed by the Tribunal's single member in the case of KSH International P....

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....oreign convertible currency. It is in that sense that the Tribunal holds that the benefit of the services accrued to the foreign clients outside India. This is termed as `export of service'. In these circumstances, the Tribunal takes a view that if services were rendered to such foreign clients located abroad, then, the act can be termed as `export of service'. Such an act does not invite a Service Tax liability. The Tribunal relied upon the circulars issued and prior thereto the view taken by it in the case of KSH International Pvt.Ltd. Vs. Commissioner and B.A. Research India Ltd. The case of the present respondent was said to be covered by orders in these two cases. To our mind, once the Hon'ble Supreme Court has taken the vi....