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2015 (7) TMI 1096 - CESTAT NEW DELHIDemand of Service tax - Manpower Recruitment or Supply Agency - Appellant contended that it was only entitled to 5% service charges on actual payment made to labour by SZDUSSL and on such service charges, the service tax has already been deposited. No suppression or wilful misstatements and it was its bona fide belief that the service tax was being rightly discharging by it. Held that:- it is not in dispute that the gross amount charged for the service was inclusive of the amount of payment made to the labourers and therefore the service tax is leviable on such gross amount and not merely on the amount of commission to which the appellant was entitled. The C.B.E.& C.’s view is also in conformity with this view as is evident from its Circular No. B1/6/2005-TRU, dated 2-7-2005. Invokation of extended period of limitation - time bar - Held that:- in view of the special facts and circumstances of this case, we are of the view that adequate ground exists to sustain the contention of the appellant that there was no wilful suppression or mis-statement of facts on its part with the intention to evade service tax. The entire demand pertains to the period beyond the normal period of one year and hence is hit by time bar. Therefore, the demand is set aside. - Decidde in favour of appellant
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