2010 (9) TMI 653

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..... f Service Tax, Chennai (2009 -TMI - 34611 - CESTAT, CHENNAI), where the services rendered by the assessees were in the form of evaluation of prospective customers, processing of purchase orders, customer management, processing of transactions, information and tracking of delivery schedules, operational assistance for marketing, formulation of customer service and pricing policies, managing distrib .....

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..... as a result of holding that the assessees provided Business Auxiliary Services (BAS) to foreign customers and an amount of Rs. 2,55,615/- which is the admitted liability for the period subsequent to the introduction of Section 66A in the Finance Act, 1994 with effect from 18-4-2006 stands paid by the assessees. 2. We find that the assessees have made out a strong prima facie case for waiver in .....

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