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2013 (10) TMI 585 - CESTAT NEW DELHIBusiness Auxiliary Services – Error in Computation of Education Cess - Held that:- The petitioner claims immunity under the provisions of Export of Service Rules, 2005 relying on the judgment of the Larger Bench in Paul Merchants Ltd. vs. C.C.E., Chandigarh 2012 (12) TMI 424 - CESTAT, DELHI (LB) ] - service tax is a value added tax, which in turn is a destination based consumption tax in the sense that it is levied on commercial activities, and it is not a charge on the business but a charge on the consumers - There is nothing in Export of Service Rules, 2005 which can be said to be contrary to the principle that a service not consumed in India is not be taxed in India - prima facie the issue waws in favour of the petitioner/assessee. Manpower Recruitment or Supply Agency – Waiver of Pre-deposit - Held that:- The petitioner relies on interim order passed in Paramount Communication Ltd. vs. C.C.E., Jaipur [2013 (3) TMI 134 - CESTAT NEW DELHI] - In view of consistent orders passed granting waiver of pre-deposit in aforesaid orders and the final order in Paramount Communication Ltd. - we see a strong prima facie case in favour of the petitioner in respect of the adjudicated tax liability under ‘manpower recruitment or supply agency’ service as well – Waiver of Pre-deposit was allowed in full and stayed till the disposal – Stay Granted.
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