2017 (4) TMI 992

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....pugned Orders-in-Appeal. 2. The brief facts of the matter are that the respondent-assessees are registered with the department for providing services falling the category of BAS and management consultant services. Respondents claimed that they exported services under BAS. In relation to export of services rendered, the respondent assessees had received various input services in India (period October 2006 to March 2008) for which they claimed input service credit and filed refund claims for amounts representing the unutilized credit. These claims were rejected by the original authority, interalia on the ground that "Information Technology Service" rendered by the respondent was excluded from the scope of BAS and hence not liable to tax an....

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....processing". (iv) The relevance of the declaration made in the Softex forms that the exports of services by respondents were 'computerized software or information technology enabled services', cannot be ignored since actual exports are vouched by these forms. (v) Services rendered by respondents were alternatively urged to be 'Business Support Service'. This issue was n ever raised before the original authority and it was, therefore, not proper/correct to raise it now. (vi) Reliance placed on the CESTAT decision and AP High Court judgment in the case of Deloitte Services is inappropriate for the reason that the coverage of the services rendered by Deloitte was never examined in the context of the 7....

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....uxiliary Services has been accepted for the period May 05 to September 2006 and the refund on the very same agreements for export of service has been sanctioned and same has not been challenged except in the case of Deloitte Tax Services India Pvt. Ltd. (OIA No.01/2007 (H-IV) ST, dated 09.04.2007). In Deloitte Tax the issue was decided in favour of the assessee by the Hon'ble Tribunal vide Final Order No.455/2008 dated 13.03.2008 (reported in) 2008 (11) STR 266 (Tri.-Bang.) and this was confirmed by the Hon'ble High Court of Andhra Pradesh reported in 2014 (33) STR 129 (A.P.). (f) In view of the above factual position that these are IT services and not classifiable under any of the other category because they are provided "for the ....

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....vices intended for use by the client; [(v) Production or processing of goods for, or on behalf of, the client; (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any activity that amounts to 'manufacture' within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944). As see....