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2014 (1) TMI 39 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Business Auxiliary Service - Held that:- prima facie case for the appellants against the demands of Service Tax raised under the head ‘Business Auxiliary Services’. It is not in dispute that the appellants were canvassing purchase orders in India for their own overseas-based parent company. It is their submission that this activity involved export of services and hence not taxable. Prima facie, on the facts of this case, this argument is acceptable and is supported by the cited circular and decisions. Hence there will be waiver of pre-deposit and stay of recovery in respect of the balance amount of Service Tax and Education Cesses, interest thereon and penalties - Stay granted.
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