2014 (8) TMI 260

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..... principal and respondent, it is found that services rendered by the respondent can be considered as a service rendered on behalf of the principal by the appellants to their clients. On going through the Agreement, the services provided by the appellants are classifiable under Business Auxiliary Service(BAS) which was taxable during the relevant period. Therefore, the respondent is eligible for ref .....

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..... Counsel on behalf of the Revenue submitted that a view was taken by the original authority that the back office service and call centre services provided by the respondent was to be treated as IT services and on that ground the claim was rejected. After going through the agreement and on a plain reading of Agreement between the foreign principal and respondent, we find that services rendered by t .....

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