Procuring orders from foreign companies & providing service to domestic vendor classifiable under SSBC

Fifth Avenue Sourcing Private Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai) CESTAT Chennai held that services rendered to the domestic vendors by procuring orders from foreign companies rendered are classifiable under Support Services of Business or Commerce (SSBC) and not under Business Auxiliary Service (BAS). Facts- 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 policie...