Perhaps I misunderstood? I read it that jsmalde was trying to remove the tap mechanism only (from the top of the sink) to get at the washer and valve seating within, with a view to replacing the washer, and possibly regrinding the seat. If this is so, then you would want to hit the spout on its righthand side -- to apply an opposite counterclockwise turning force on the mechanism top nut to undo it. Think about it!
However, if he meant remove the entire tap from the sink (why?), then yes, you would have to hit the spout on its lefthand side, whilst gripping the backnut beneath the sink, with, say, a BearHug wrench or the like. This would apply a counterclockwise force to the backnut, to undo it.
P.S. By the way, Best, most tap backnuts are made of plastic nowadays, so you'd have to watch it before applying a blowlamp! If you can get boiling water into the joint, that sometimes helps, plus a quick spray of WD-40. But the rubber mallet shock treatment usually works.