TaxTMI 
TaxTMI 
2025 (1) TMI 1788
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.... appellant) are in appeal against the redemption of refund claim of Rs. 6,90,453/- by the Refund Sanctioning Authority (RSA) vide Order-in-Original dated 30.12.2011, which on appeal got upheld by the Commissioner (Appeals -II) vide order dated 22.06.2012 (impugned order). 2. The issue, in brief, is that the appellants are, interalia, engaged in providing certain "Technical Testing and Analysis" (TTA) service to their overseas clients falling under sub-clause zzh of Clause 105 of Section 65. This service would fall under Rule 3(1)(ii) of Export of Service Rules 2005 and therefore if such services are either performed outside India or are partly performed outside India then only it will qualify as export of service. The RSA felt that since....
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....ount arising out of export of service, keeping in view the provisions of Export of Service Rules, 2005. We find that the issue is no longer res-integra that when the delivery of report is made to a client outside India and it is used and consumed outside India and such part performance has been made outside India has been held in catena of judgments including the judgment cited by the Learned Advocate which are as follows: i) Commissioner of Service Tax, Ahmedabad Vs B.A. Research India Ltd., [2010 (18) STR 439 (Tri-Ahmd)], ii) SGS India Pvt Ltd., Vs CST, Mumbai-III [2011 (2) TMI 54 - CESTAT, Mumbai] iii) Commissioner of Service Tax, Mumbai-III Vs M/s SGS India Pvt Ltd, [2014 (5) TMI 105 - Bombay High Court] 7.....
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....terial so developed, as well as reports etc., then it has to be concluded that service was part performed outside India. Admittedly, AR, USA is not having any establishment in India and they are not receiving any material or report from the appellant in India. They are receiving material as well as report only in USA for consumption in USA. It is also to be noted that the material, per se, will have no meaning if it is not supported by it's analysis report as the ultimate purpose is to develop drug or analogue in USA. It is also not disputed that in this case, the invoice value has been received in convertible foreign currency. Therefore, in the facts of the case, even though, the lead chemicals and analogues were developed in India from ba....
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....the Commissioner (Appeals-II) has not entertained their appeal against the order of Original Adjudicating Authority on the grounds that they have failed to comply with the provisions of Section 35F of Central Excise Act, 1944. 9. The brief fact of the case is that a demand of Rs. 52,05,686/- along with penalty under Section 78 was confirmed by the Original Adjudicating Authority demanding service tax on the activities falling under the category of TTA service by treating the same as taxable service by denying them the benefit of export of service. 10. We find that as per Section 35F, as it existed during the material time, the appellants were required to pay the duty demanded or penalty levied before being heard the appeal, however th....