2008 (7) TMI 184

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.... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the learned Commissioner of Service Tax has demanded service tax of over Rs. 1 crore from the appellants for the period 10-9-2004 to 30-4-2006 under the category of "Business Auxiliary Service" (BAS, for short) defined under Section 65(19) of....

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....5(23) was not specifically covered by any other entry under the said Section. It is their further argument that there is no justification for treating the above activity as 'provision of service on behalf of the client' which is one of the "Business Auxiliary Services" under Section 65(19). It is their further argument, made today through their counsel, that for any service to be categorised as 'p....

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.... of Central Excise, Ludhiana [2006 (4) S.T.R. 527 (Tri.-Del.)]. We have heard the learned JCDR also, who reiterates the findings of the learned Commissioner. 2. Prima facie, there is a valid point in the arguments of the learned counsel. It is not in dispute that the activity of the appellants, on which Service tax has been demanded, is handling of export cargo. But this item has been expressly....

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....ient is abroad, for one who would go by the Revenue's plea. The Revenue has to establish that the appellants were rendering a taxable service to the foreign party on behalf of their Indian clients and this exercise has to be necessarily based on the terms and conditions of the criss-cross agreements viz, that between the appellants and the foreign party, that between the foreign party and the Indi....