TMI Blog2008 (8) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ess Auxiliary Services, according to the Department, the services are Information Technology Service – tribunal ruing rendered in case of. Deloitte Tax Service India Pvt. Ltd., holding that Back Office service was not Information Technology service and they are rightly covered under Business Auxiliary Service, is relevant - held that refund claims, which are filed after the amendment and satisfy e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Tax paid on the services, which have been exported amounting to Rs. 85,48,682/- for the period from 4/05 to 9/05 and an amount of Rs. 1,35,11,143/- for the period from 10/05 to 3/06 totalling to Rs. 2,20,59,825/-. The appellant is a 100% EOU. The Assistant Commissioner issued a Show Cause Notice calling upon them to show cause as to why their refund claim filed being the refund of Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actually related to the export of the output services. This has been seriously challenged by the appellant. Further, a legal point was made that the appellant filed refund claim in terms of Notification 5/06(N.T.) dated 14-3-2006. The lower authority was of the opinion that prior to 14-3-2006, only a manufacturer was entitled for unutilized credit and not a service provider. (iii) Further point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Bench, wherein it was held that Back Office service was not Information Technology service and they are rightly covered under Business Auxiliary Service. This decision has a bearing on the present appeal according to the learned Advocate. Further, he stated that the amending Notification No. 5/2006 has been interpreted by the Mumbai Bench in the case of WNS Global Services (P) Ltd. v. CCE, M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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