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TMI Blog2018 (1) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision in the case of M/S PAUL MERCHANTS LIMITED & OTHERS VERSUS CCE, CHANDIGARH [2012 (12) TMI 424 - CESTAT, DELHI (LB)], where it was held that The services provided by the agents and sub-agents throughout during the period of dispute are classifiable as 'business auxiliary service' under section 65(105)(zzb) read with section 65(19) of the Finance Act, 1994 and the same have been exported i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he working of its back office in India with respect to running and maintaining online hotel booking. The respondent also entered with M/s Celergo, USA on 01/11/2008 for performing various activities. The department has brought the said services under the Business Auxiliary Services (BAS). But by impugned order the adjudicating authority considered the same as the export of services and dropped the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since the service provided is business auxiliary service classifiable under section 65(105)(zzb) read with section 65(19) of the Finance Act, 1994, and has been provided in relation to business of Western Union located abroad, and the payment for the Page No: 571 service has been received in India in convertible foreign currency, the same has to be treated as export of service. It is the person wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The question of time-bar is not relevant when the main question has been answered in favour of the agents and sub-agents. ( viii) and (ix) These questions are no longer relevant when the main question has been answered in favour of the agents and sub-agents. ( x) When the services provided by the sub-agents have been held to be export of service and hence not liable for service tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited in Appeal Case No. ST/311/2009 and appeal is allowed. ( ii) All other cases appearing in cause title shall be heard individually in each case for which Registry to issue notice of hearing on any day in the months of January and February, 2013, in batches so that cause list does not become burdened. 5. By following the decision (supra), we find that the impugned order is reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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