TaxTMI 
TaxTMI 
2017 (3) TMI 1364
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....ce Act, 1994 to Indian as well as foreign based service recipients. These services are mainly categorized under "business auxiliary service", "business support service", "management", "maintenance or repair service", "management consultancy service" etc. In general terms, they have provided various services broadly called call centre services, back office data processing services (BPO) to American Express International Inc. located outside India. The appellants availed credit of tax paid on various input services availed by them. They have paid service tax on output services provided in India. In order to claim refund of unutilized credit lying in their accounts, the appellants filed applications in terms of Rule 5 of Cenvat Credit Rules, 2....
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....covered under the category of business auxiliary services in terms of Section 65 (19) which clearly stipulates that any customer care service provided on behalf of the client will be taxable under BAS. Notification 8/2003-ST dated 20/06/2003 exempted taxable service provided by call centres with the clients. For this purpose, the notification defined call centre as follows :- "(i) "call centre" means a commercial concern which, - (a) provides assistance, help or information; or (b) contacts customer including prospective customer, For the purposes of sales, telemarketing, payments through telephone, leased lines, satellite links, mail, fax, web chat and use of information system for monitoring and recording information on behalf of anot....
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....ril 2014 to September 2014 and October 2014 to September 2015. The total amount sanctioned amount works out to more than Rs. 65 crores. The orders sanctioning such refunds have been accepted by the Revenue and there is no appeal on the same. As such the Revenue has later accepted their position regarding eligibility of refund claims. 6. The learned AR reiterated the findings of the lower Authorities. The taxability of output service rendered by the appellant to their parent company has to be examined in terms of the agreement entered into. The impugned order records that the terms of agreement and the invoices raised for rendering service did not bring out categorically the nature of service provided by the appellant for specific classific....
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....s rendered by the appellant to their foreign affiliates. In this connection it is pertinent to note for similar set of services, the appellant were discharging service tax when they are rendering the same in India to Indian clients. The tax liability discharged under BAS and BSS have been accepted by the Revenue and there is no dispute in this regard. Strangely, when same set of services were rendered to a foreign clients the lower Authorities have arrived at the decision that the services rendered by the appellant could not be categorized under any tax entry under Finance Act, 1994, because of lack of clarity and failure of the appellant to support his case. We find such assertions are without basis and the lower Authorities have fallen in....