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ARCHANA WADHWA, RAKESH KUMAR
Wipro BPO Solutions Ltd. – Appellant
Versus
Commissioner of Service Tax – Respondent
Rakesh Kumar, Technical Member - The appellant provide Business Auxiliary Services. According to them, they have applied service tax registration which has since been granted to them by the jurisdictional Superintendent of Central Excise in March, 2007. They provide I.T. enabled services like technical support services, back office services, customer care services, etc. under the category of Business Auxiliary Services to their clients abroad. Since the services had been provided to their clients abroad, no service tax was paid in accordance with the provisions of Rule 4 of the Export of the Service Rules, 2005. For providing Business Auxiliary Services to their clients abroad, they had received input services from different service providers on which service tax along with education cess had been paid. As the output services had been exported, they filed two rebate claims - first rebate claim dated 15.12.2005 for an amount of Rs. 1,98,24,267/- for the period 1.03.2005 to 30.09.2005 and second rebate claim dated 17.03.2006 for an amount of Rs.1,45,03,718/-for the period from 1.10.2005 to 31.12.2005 for rebate of service tax including education cess paid on input services used
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