2010 (2) TMI 816

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..... ion 78 of the Act.   2. Heard both sides and perused the records.   3. The adjudicating authority has confirmed the above demand on the ground that the appellant herein has entered an agreement with M/s Sun Singapore under which they had engaged Contractor in India for providing 'marketing, administrative, technical and other services. The adjudicating authority came to the conclusion that the appellant is providing 'Business Auxiliary Service' and confirmed the above demands.   4. The learned Counsel submits that the issue involved is now settled by this Bench in the case of Muthoot Fincorp Ltd. v. CCE [2009] 23 STT 475 (Bang. - CESTAT). He submits that the Board has also issued clarification vide Circular No. 111/5/2009- .....

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..... e appellant was providing marketing, administrative, technical and other auxiliary services. We find from the records that the appellant is not disputing these activities. It is the submission that such activities provided by the appellant are undisputedly in relation to marketing of M/s Sun Singapore which is located out side in India. The learned Counsel draws our attention to invoice issued by the appellant which is annexed at page 72 of the Appeal Memo. We perused the same. We find that the decision of this Bench in the case of IBM Indiai (P.) Ltd. (supra) is in respect of the same issue. In that case, the Bench held as under :-   "9. We find that in the instant case, benefit of the impugned services rendered accrued to IBM, USA. .....

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..... upport the claim of the assessee on export of services. Therefore prima facie the appellants are not liable to pay service tax and interest thereon and penalty imposed on them. Accordingly we order waiver of pre-deposit and stay of recovery of dues adjudged against IBM India (P) Ltd. pending decision in the appeal."   It can be seen from the above portion, the Bench has considered the entire Board Circular and also the decision of the Coordinate Bench in the case of Microsoft Corpn. (I) (P.) Ltd. (supra). On a specific query from the Bench, it is intimated by both sides that the Board Circular No. 111/05/09 ST dated 24-2-2009 has not been withdrawn till today. We find that the appellant has made out a prima facie case for waiver of pr .....

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