CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Service Tax Appeal No. 1660 of 2012 (Arising out of Order-in-Original No. VIZ-STX-001-COM-047-12 dt.15.03.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam-I)

Commissioner of Central Excise &

Service Tax, Visakhapatnam - I ......Appellant Port Area, Visakhapatnam, Andhra Pradesh – 530 035 VERSUS M/ s Actimus Bio-Sciences Pvt Ltd Varun Towers, 4^th Floor, Kasturibha Marg, ……Respondent Siripuram, Visakhapatnam, Andhra Pradesh WITH Service Tax Appeal No. 1661 of 2012 (Arising out of Order-in-Original No. VIZ-STX-001-COM-046-12 dt.15.03.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam-I)

Commissioner of Central Excise &

Service Tax, Visakhapatnam - I ......Appellant Port Area, Visakhapatnam, Andhra Pradesh – 530 035 VERSUS M/ s Actimus Bio-Sciences Pvt Ltd Varun Towers, 4^th Floor, Kasturibha Marg, ……Respondent Siripuram, Visakhapatnam, Andhra Pradesh AND Service Tax Appeal No. 1798 of 2012 (Arising out of Order-in-Original No. VIZ-STX-001-COM-046-12 dt.15.03.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Visakhapatnam-I)

M/ s Actimus Bio-Sciences Pvt Ltd Varun Towers, 4^th Floor, Kasturibha Marg, ......Appellant Siripuram, Visakhapatnam, Andhra Pradesh VERSUS Commissioner of Central Excise &

Service Tax, Visakhapatnam - I ……Respondent Port Area, Visakhapatnam, Andhra Pradesh – 530 035 Appearance Shri V. Srikanth Rao, AR for the Revenue Shri Manohar Chowdhry, Advocate for the Respondent/Assessee.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30241-30243/ 2026 Date of Hearing: 07.01.2026 Date of Decision: 22.04.2026 [Order per: A.K. JYOTI SHI ]

The Department has come in appeal against OIO No. VIZ-STX-001-

COM-047-12 dt.15.03.2012 vide Appeal No. ST/1660/2012 and against OIO No. VIZ-STX-001-COM-046-12 dt.15.03.2012, vide Appeal No. ST/1661/2012. Similarly, M/s Actimus Bio-Sciences Pvt Ltd (hereinafter referred to as Respondent) has also come in appeal against OIO No. VIZ-

STX-001-COM-046-12 dt.15.03.2012, vide Appeal No. ST/1798/2012.

2. Department is in appeal against the order passed by the adjudicating authority, wherein, the classification of service provided to both domestic as well as international clients by the respondent, has been upheld as ‘Technical Testing and Analysis Service’ (TTAS) under Sec. 65(105)(zzh). The respondents are in appeal against the same OIO, whereby, they have not been granted the benefit of cum-duty while computing the service tax in relation to domestic clearances and also against invocation of extended period for demand.

3. The issue is primarily whether the activity performed by them is classifiable under TTAS or under ‘Scientific or Technical Consultancy Service’ (STCS). Further, whether the services provided to their clients abroad can be treated as export of service under Export of Service Rules, 2005, as amended from time to time (Rules). Insofar as classification is concerned, the adjudicating authority has ultimately held that the services would fall under TTAS and there is no dispute on the said classification of the service by the respondents in the appeal. Therefore, the only issue left was allowing the benefit of export by the adjudicating authority. Department felt that the benefit of export of service could not be extended for the services covered under S.65(105)(zzh) at least for the period beyond 2008, when the amendment was made in rule by which second proviso was also added to Rule 3(1)(ii).

4. Learned Advocate for the respondent pointed out that the Commissioner has clearly held the following points:

a) That part performance of service has taken place outside India when the outcome report has been delivered to the foreign client;

b) That the remittances have been received in foreign exchange;

c) That the services have been consum