TECH MAHINDRA LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THERE are seven departmental appeals against order -in -appeal Nos. (i) PIII/VM/227 -280/2010 dated 20/10/ 2010 and 14 appeals filed by M/s. Tech Mahindra Ltd., against order -in -appeal No. PIII/RS/120/2012 dated 30/03/2012 (ii) PIII/RS/128/2012 dated 17/04/ 2012 (iii) PIII/RS. 154/2012 dated 30/04/2012 & (iv) PIII/RS/181/2012 dated 29/05/2012 passed by the Commissioner of Central Excise, Pune. As a common issue is involved in all these appeals, they are taken up together for consideration and disposal. Cross -objections have been filed by both the sides in respect of the appeals filed by the other party. The facts relevant for the purpose of these appeals are briefly encapsulated below:

(2.) THE Ld. Counsel for the appellant made the following submissions:

(3.) HOWEVER , it may be noticed that services can be supplied by the service provider on -site (i.e. work done at customer's site abroad) or off site (i.e. work done in India). Rule 3(2)(a) states that provision of a service shall be treated as export if 'such service is provided from India and used outside India'. Thus it would need to be checked as to whether the service provider is providing services off site or on site. If part of the service is provided off site and part on site then only that portion which is provided from India can be treated as export....