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2009 (12) TMI 304 - AT - Service TaxExport of services- Business Auxiliary Service- The appellants are engaged in promotion of sales of computers and peripherals of M/s. IBM, World Trade Corporation, USA (IBM, USA). The appellants were also engaged in provision of call centre services for its client. These services were classifiable under Business Auxiliary Service (BAS). Held that-Impugned Services to be treated as export of services as per C.B.E.&C. Circular dated 24.02.2009 and contrary view of Commissioner not sustainable. Prima facie appellant not liable to pay service tax. Pre-deposit of over Rs. 9.85 crore as tax and amounts waived. Recovery stayed.
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