Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 185 - CESTAT, AHMEDABADManpower Recruitment or supply agency’s services- The assessee was engaged in supplying of manpower and had obtained a registration as a manpower recruitment agency services. However w.e.f. 16.05.2005 definition of service was amended and supply of manpower to a client was included in the definition. A show cause notice was issued on 5.1.2007 to the assessee for recovery of service tax for the period from 16.06.2005 to 31.3.2006. Adjudicating authority confirm the demand. Held that-the terms of contract were very clear and that was nothing but supply of manpower and was covered by the definition of services. Coming to the question of suppression, in view of the fact that the assessee himself had surrendered the registration certificate on 1.6.2005 and within 15 days the definition changed, reasonable argument would be that the assessee was aware of the amendment in the law and the consequent liability to pay service tax on him. Merely because the department did not issue a show cause notice with in the specified period, the assessee could not escape the liability. The department could not be said to know that the assessee was engaged or continued to be engaged in supply of manpower. Therefore, it had to be held that the SCN was not time barred. As per section 80 penalty imposed u/s 76 and 78 is liable to set aside.
|