2010 (7) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ShriI. Baig, SDR, for the Respondent. [Order (Oral)]. - Heard both sides on the stay petitions. 2. The applicant are a registered 100% EOU and rendering BPO services taxable as business auxiliary services. They were undertaking BPO services to foreign clients. As they are exporting the services, there was no occasion for them to pay the Service tax and therefore, they were not able to uti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed in providing output service which had been exported without payment of Service tax." 3. Prima facie, I find that the applicants were not in a position to utilise the credit on input services and applied for refund and produced the copies of the invoices. It is submitted by the learned Chartered Accountant appearing for the applicants that the Assistant Commissioner got the verification done....