2010 (11) TMI 153

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.... Shri M.M. Ravi Rajendran, JDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)].  - This application seeks waiver of pre-deposit of service tax of an amount of Rs. 4,91,520/-, applicable interest and equal amount of penalty imposed on the applicant under Section 78 of the Finance Act, 1994. The appellant was found to have engaged in the provision of "Business Support Servi....

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.... follows :- 1.13. Business support Services : Business entities outsource a number of services for use in business or commerce. These services include transaction processing, routine administration or accountancy, customer relationship management and tele­marketing. There are also business entities which provide infrastructural support such as providing instant offices along with secre....

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..... v. CCE, Ludhiana [2006 (5) STT 171 (New Delhi-CESTAT) = 2006 (4) S.T.R. 527 (Tri. Del.)], the impugned activity could not have been subjected to tax under BSS. 3. Lt. JDR defends the impugned order and submits that the definition of the taxable service was wide enough to include the provision of corporate guarantee. He submits that the application deserves to be rejected. 4. On a....