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TMI Blog2010 (2) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... of marketing services (BAS) was not involved. Benefit of service accrued to the manufacturer of computer systems and peripherals based abroad. Commissioner cannot validly hold a view contrary to that held by the CBEC - Held that:- stay application for waiver of pre-deposit of the amounts involved in the impugned order is allowed - 449 OF 2009 - 217 OF 2010 - Dated:- 15-2-2010 - M.V. RAVINDRAN, P. KARTHIKEYAN, JJ. ORDER M.V. Ravindran, Judicial Member. - This stay petition is filed for waiver of pre-deposit of the following amounts : (i) Service Tax of Rs. 8,89,74,453 (ii) Penalty of Rs. 200 per day or 2 per cent of service tax per month under section 76 of the Finance Act, 1994; (iii) Penalty under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warranty Services and other auxiliary services to M/s Sun Micro Systems, Singapore. He also relies upon the decision of the Coordinate Bench in the case of Microsoft Corpn. (I) (P.) Ltd. v. CST [2009] 22 STT 201 (New Delhi - CESTAT) and submits that the services which were used in India does not amount to Export of Service . She submits that the appellant should be put to better terms as held in the Microsoft Corpn. (I) (P.) Ltd. case (supra). It is her submission that this decision of the Tribunal had been challenged by the assessee before the Hon ble High Court of Delhi and the High Court has dismissed the assessee s writ petition. 6. On a careful consideration of the submissions made by both sides and on perusal of the records, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Circular cited by the appellants. Indian entrepreneurs engage foreign agents to canvass orders for their products which are exported against such orders. Such services are taxed when imported; the Indian recipient pays service tax under the reverse charge mechanism When services are similarly provided to a foreign enterprise by Indian agents, it cannot be held that export of services is not involved. Therefore there is no logic in the view that in the instant case export of marketing services (BAS) was not involved. Benefit of service accrued to the manufacturer of computer systems and peripherals based abroad. In any case, Commissioner cannot validly hold a view contrary to that held by the CBEC and communicated for implementation by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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