TaxTMI 
TaxTMI 
2025 (11) TMI 598
X X X X Extracts X X X X
X X X X Extracts X X X X
....Sourcing Pvt. Ltd. (FASPL) against the Order in Original No. 29/2014-15 dated 27.2.2015 and Order in Original No. 50 & 51/2016-17 dated 27.3.2017 and Order in Original No. 10/2023 (C) dated 30.10.2023 passed by the Commissioners of Service Tax, Chennai. 2. The facts of the case are that FASPL rendered services to foreign companies for evaluation of prospective garment manufacturers, processing purchase orders, customer management, tracking of delivery schedules, operational assistance for marketing, customer service, pricing policies, managing, distribution, logistics etc. They also rendered services to domestic vendors by procuring orders for them from foreign companies, rendered operational assistance in execution of purchase orders an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lant has submitted that the issue is no longer res integra inasmuch as the present three appeals against the respective adjudication orders and statement of demand passed by the respondent were for the subsequent period, which were initiated on the basis of the initial Show Cause Notice dated 15.02.2008 based on an investigation by the Directorate General of Central Excise Intelligence (DGCEI). The matter initiated by the said show Cause Notice dated 15.02.2008, has been decided by this Hon'ble Tribunal in their favour and the Civil Appeal filed against the said order of the Tribunal was also withdrawn by the Department vide Order dated 18.12.2020 passed by the Hon'ble Supreme Court due to the litigation policy. Therefore, the impugned orde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red by the appellants are for tax liability under the category of BSS with effect from 1-5-2006. In so far as these services rendered for foreign based clients and consideration was received in convertible foreign exchange no tax liability will not arise considering the same as export. For import of services tax liability is confirmed for the period post 18-4-2006." 7. We also find that this issue has again been dealt with in the appellant's own case as reported in 2023 (73) GSTL 93 (Tri. Chennai) and the relevant portion is extracted below:- "6. We find that the present appeals are a follow-up of the original show cause notice issued to FASPL dated 15-2-2008 for the period from July, 2003 to March, 2007, which resulted in the i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ifth Avenue v. Commissioner of Service Tax Chennai in Final Order Nos. 768-769/2009 dated 23.03.2009 has decided the classification without going into the provisions of Section 65A of the Finance Act, 1994. 8. Clause (104c) of Section 65 of the Act is reproduced as under: "(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, [Operational or administrative assistance in any manner],....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) of Section 65 that "support services of business or commerce" specifically relates to evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, etc., which were the activities undertaken by the appellant, while the definition of business auxiliary service under clause (19) of Section 65 of the Act is more general in nature. Hence, the services have been correctly classified under the specific heading of 'support services of business or commerce' and does not require us to traverse through section 65A(2) of the Finance Act, 1994. Section 65A(1) states that for the purposes of this Chapter, classification of ....