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2010 (2) TMI 816 - AT - Service TaxService Tax and Penalty - appellant is providing ‘Business Auxiliary Service’ and confirmed the above demands - Indian entrepreneurs engage foreign agents to canvass orders for their products which are exported against such orders. Such services are taxed when imported; the Indian recipient pays service tax under the reverse charge mechanism When services are similarly provided to a foreign enterprise by Indian agents, it cannot be held that export of services is not involved. Therefore there is no logic in the view that in the instant case export of marketing services (BAS) was not involved. Benefit of service accrued to the manufacturer of computer systems and peripherals based abroad. Commissioner cannot validly hold a view contrary to that held by the CBEC - Held that:- stay application for waiver of pre-deposit of the amounts involved in the impugned order is allowed
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