2018 (5) TMI 551

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....2012 as follows:- "2. The appellant is a 100% Export Oriented Undertaking and is paying Service Tax on Business Auxiliary Service & Goods Transport Agency. 3. Wheras it appears that during the course of audit conducted by the Internal Audit Party of Central Excise, Noida, it has been observed that the party is also rendering R&D (Scientific & Technical Consultancy Services) Services to M/s Jubilant Biosys Ltd., Bangalore (their Associate Company) as reflected in the Balance Sheets/Trial Balance for the period 2007-08 to 2009-10. Similarly, the Trial Balance, QUPR, Ledgers & Invoices issued by the appellant during the period April, 2011 to March, 2012 further revealed that they have continued rendering R&D Services to their....

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....cted by the learned Commissioner (Appeals). 4. Being aggrieved by the said order, the appellant is before this Tribunal. The learned Counsel points out that the issue is no longer res-integra in their own case for the preceding period April, 2005 to March, 2011 by a common Final Order No. 70562-70564/2017 dated 02/05/2017 whein this Tribunal have held as follows:- "15. Having considered the rival contentions, we are satisfied that the appellant is not a subcontractor, but a co-venture along with JBL in executing the research and development assignments for clients like Eli Lilly and Company Ltd, USA situated outside India. We are further satisfied that the appellant have exported their services under the agreements, and also rec....

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....ring the period April 2005 to March 2012 JBL, has not made any payment to appellant JCL for any research work carried out on account of JBL for which any IPR, if any, have been generated and have become property of JBL. We also take notice of the fact that all the research work done by the appellant JCL forms part of the property of the client located outside India. Thus, we hold that the appellant have satisfied both the conditions for export of service, namely rendering of service from India and receipt of the service by the client outside India and receipt of consideration in convertible foreign currency in India. Accordingly, we allow appeals by the appellant-assessee (No. ST/546/2012 & ST/5175/2014) with consequential benefits and set ....