TMI Blog2014 (8) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. processed foods are done only on an approval/inspection done by the appellant. At this juncture, we find that prima facie, the services rendered by the appellant may get covered under BAS, as per the Board’s Circular dated 24-2-2009, which specifically talks about the non-taxing of services, even when all the relevant activities though taking place in India, benefits of these services are acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y and upheld by the first appellate authority on the ground that the appellant, during the material period - 2004-05 to 2008-09 had provided business auxiliary services. 3. Ld. C.A. would take us through the agreement and the order-in-appeal. He would submit that the appellant hereinunder is providing services viz. procurement of frozen seafood from India, pre-shipment inspection before export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant is appointed as an agent and besides inspection should also extend help for loading. He specifically draws our attention to the various clauses of the said agreement. 5. After careful consideration of the submissions made by both sides at length, we find that the issue involved in this case is regarding the Service Tax liability on the appellant under the category of business a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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