2009 (8) TMI 633

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..... ay kansara, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of demand, we proceed to decide the appeal itself. The appellants have been assessed to Service tax under the category of business auxiliary services in respect of the services rendered by them to a foreign manufactur .....

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..... y accrued, the fact that the place of performance was in India the same would not be taxable. Learned Advocate fairly agrees that the above circular was not before the Commissioner, having been issued recently. In view of the above, we aside the impugned order and remand the matter to the Original Adjudicating Authority for fresh decision in the light of the above circular. (Pronounced in court)< .....

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