2014 (1) TMI 39

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..... r (AR), for the Respondent. ORDER In these applications, the appellants seek waiver and stay in respect of Service Tax and Education Cesses demanded under the head 'Business Auxiliary Service' for the respective periods of dispute as also in respect of the penalties imposed on the appellants. On a perusal of the records and hearing both sides, we note that, towards the main demand challenged in .....

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..... s, we have found prima facie case for the appellants against the demands of Service Tax raised under the head 'Business Auxiliary Services'. It is not in dispute that the appellants were canvassing purchase orders in India for their own overseas-based parent company. It is their submission that this activity involved export of services and hence not taxable. Prima facie, on the facts of this case, .....

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