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TMI Blog2016 (1) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have neither facilitated sale of any goods of their client nor service. It is admitted fact that the appellants are not involved in any activity directly relating to promoting or marketing of goods. The appellants provided services like filing drawback claims, filing application for DEPB, EPCG licences, processing application for Star Export House Certificate etc. The scope of Business Auxiliary Services (BAS) does not cover the activities of appellants as they do not deal with promotion or marketing of goods or services. There is no incidental or auxiliary service to such marketing. - Demand set aside - Decided in favor of assessee - Service Tax Appeal No. 919 of 2010 - Final Order No. A/70090/2015 - Dated:- 16-12-2015 - Anil Chou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clients in expeditious and or timely receipt of various export incentives, and duty drawbacks, is not taxable. They are not providing any service relating to sale of any goods of their clients or service provided by the clients and as such they are not liable to tax under the Business Auxiliary Service head. The show cause notice was adjudicated by the order-in-original dated 29/3/2010 recording the finding that the appellant's services certainly promoted and encouraged the sale of the goods of the clients and serves as the input in support of their business activity. Accordingly, the proposed demand was confirmed appropriating the pre-paid amount of ₹ 42,84,716/- and interest of ₹ 7,92,648/- alongwith further interest and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aising of their bill of services, i.e. 20% of the duty drawback or benefit received, their service cannot be classified under Business Auxiliary Services or any other category of taxable service. Accordingly, he prays for setting aside and at the same time as the service is not taxable, but tax has been suo-moto paid alongwith interest, prays that no penalty under Section 76, 77 and 78 is imposable and same are fit to be set aside. 4. The learned AR for the Revenue relies on the impugned order. Relying on the finding of the Commissioner and states that the clients of the appellant have been benefited by timely receipt of their claims under the various exports schemes, whereby encouraging their business and accordingly tax is rightly levi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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