2015 (11) TMI 718

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....r. P.S. Pruthi, Member (Technical) For the Petitioner : Mr. Ravi Kumar Yanamandra, C.A. For the Respondent : Mr. K.S. Mishra, Additional Commissioner (AR) ORDER Per: S.S. Kang 1. Heard both sides. 2. Common issue is involved. Therefore the appeals are being taken up together. 3. In the present case demands were confirmed with interest and penalties imposed on the ground that d....

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....ess Auxiliary Service. 6. We find that this issue is now settled by the decision of the Tribunal in the case of M/s Acquire Services Pvt Ltd vs CST, Delhi in appeal No. 841/2010 vide final order dated 3.6.2014 whereby a demand which was confirmed on similar grounds were set aside by the Tribunal and the Tribunal held as under:- "21. The assessees provided services amounting to marketing of C....

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....e overseas entities (a BAS), but nevertheless falls outside the ambit of BAS as defined, since these services were provided by employing computer data processing, an excluded component. 23. .... 24. ..... 25. ..... 26. Another issue is whether services provided by assessees amount to export of services, within the ambit of the 2005 Rules. The Larger Bench of the Tribunal in Paul Mercha....

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....om the decisions referred to supra it is clear that activities of assessees fall within the scope of the 2005 Rules.  Consequently, there is no liability to service tax. 27. ..... 28. ..... 29. ..... 30. ..... 31. Conclusions: We hold that: (a) Services provided by assessees during 01.07.2003 to 01.05.2006 fall outside the ambit of BAS; and (b) Both prior and subsequen....