2018 (3) TMI 22

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....ord - for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) - for the Revenue ORDER Per: Mrs. Archana Wadhwa The appellant is a company located in Noida and registered with service tax department under the category of business auxiliary service and information technology and software service. 2. They entered into a contract with M/s.NCS (NCS Pearson, USA), who are engaged in....

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....and also used in India in contravention of condition (a) to sub rule (2) of rule 3 of Export of Services Rules, 2005 which provides that for export 'such service is provided from India and used outside India'. Hence, it appears that the party has not satisfied the condition (a) of rule 3(2) of Export of Service Rules, 2005 and, therefore, the services rendered by the party on behalf of M/s.NCS US ....

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....The adjudicating authority did not find favour with the appellant's contentions and held that inasmuch as the services were being provided in India and the test fees were being collected in Indian rupees from testing centers and the services were being provided to testing centers in India, the services have to be held as having been provided in India and liable to service tax. Accordingly he confi....

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....livered and/or used outside India and thus being export of services. 8. We note that to the similar effect is the majority decision of the Tribunal in the case of Paul Merchants Ltd. v. CCE, Chandigarh [2013 (29) STR 257 (New Delhi) and a later decision of the Tribunal in the case of Gap International Sourcing (India) Pvt.Ltd. v. CST, Delhi[2015 (37) STR 757 (Tri-Del.)]. It was held that even t....