COMMISSIONER OF CENTRAL EXCISE Vs. NESTLE INDIA LTD

JUDGEMENT

(1.) THE facts leading to filing of these appeals by Revenue are, in brief, as under.

(2.) SHRI Govind Dixit, the learned DR, assailed the impugned order by reiterating the grounds of appeal in the Revenue's appeal. He emphasized that during the period w.e.f. 15 -3 -2005, service tax would be chargeable in respect of testing services provided by the respondent to M/s. Nestle Bangladesh, M/s. Nestle Indonesia, M/s. Nestle Lanka Ltd. as in terms of Export of Services Rules, 2005, the technical testing and analysis service covered by Section 65(105)(zzh) would be treated as exported out of India only if it has been performed outside India, while the service, in question, has been performed in India and hence the same cannot be treated as service export. With regard to the testing of the samples received from the job workers manufacturing the finished products for the respondent on job work basis, Shri Dixit pleaded that cost of the said tests was being put into the account of the said job workers and, therefore, service tax would be chargeable on the cost of these tests. He, therefore, pleaded that the impugned order is not correct.

(3.) WE have considered the submissions from both the sides and perused the records.