2010 (9) TMI 653

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the Appellant. Shri V.V. Hariharan, Jt. CDR, for the Respondent. [Order per : Jyoti Balasundaram Vice-President] . - Heard both sides on the application for waiver of pre-deposit of service tax of Rs. 93,60,126/- together with interest and penalty of Rs. 94 lakhs. The demand arises as a result of holding that the assessees provided Business Auxiliary Services (BAS) to foreign customers and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation of customer service and pricing policies, managing distribution and logistics, which were held by the Tribunal to be support services of business or commerce and not covered as BAS. The services rendered by the assessees herein being some what identical to the services rendered by the assessees in the decision cited supra, we waive pre-deposit of amounts in question by accepting, prima facie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X