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2014 (8) TMI 260 - CESTAT BANGALOREDenial of refund claim of CENVAT Credit on the ground output service was exempted - Nature of export of call center services - IT service or BAS - Held that:- After going through the agreement and on a plain reading of Agreement between the foreign principal and respondent, it is found that services rendered by the respondent can be considered as a service rendered on behalf of the principal by the appellants to their clients. On going through the Agreement, the services provided by the appellants are classifiable under Business Auxiliary Service(BAS) which was taxable during the relevant period. Therefore, the respondent is eligible for refund claim - Matter remanded back - Decided in favour of assessee.
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