TaxTMI 
TaxTMI 
2023 (4) TMI 167
X X X X Extracts X X X X
X X X X Extracts X X X X
....Advocate) For the Respondent : (By Mr. Prasad Paranjape, Advocate For Shri. Bharath Janarthanan, Advocate) JUDGMENT P.S. DINESH KUMAR, J., This appeal by the Revenue, directed against the order dated April 01, 2022 in final order No. 20145 to 20155/2022 passed by CESTAT [Customs, Excise and Service Tax Appellate Tribunal], Bangalore has been filed to consider following questions of law: ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Finance Act, 1994. It is engaged in providing clinical genomic solutions. Various Pharmaceutical Companies approach assessee for analysis and identification of genetic patterns of a disease/ailment. It has set up laboratories to perform these functions and procures samples as per specific requirements for the purpose of test and analysis from hospitals and research centres. The reports are sen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sessee has satisfied the conditions required for treating the service as export of service. Feeling aggrieved, Revenue has preferred this appeal. 5. Smt. Preetha, for the Revenue, praying to allow the appeal submitted that: * assessee receives samples from hospitals and research centres within India; * PoPS Rules, provides that generally place of provision shall be the location of the servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6A of the Service Tax Rules, 1994 read with Rule 3 of the PoPS Rules. 7. We have carefully considered the rival contentions and perused the records. 8. Undisputed fact of the case is, payment of services received by assessee from foreign clients as a service provider is convertible foreign exchange. 9. One of the main contentions of the Revenue, that Rule 4(a) of the PoPS Rules will apply to as....