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2013 (7) TMI 667 - AT - Service TaxDemand of tax - Manpower recruitment and supply agency - Whether Demand of service tax and penalty on Manpower Recruitment and Supply Agency service upon the assessee by the department sustainable - Held that:- The entire service tax and interest liability was remitted prior to issuance of notice - the petitioner is entitled to immunity from initiation of further proceedings u/s 73 (3) - Court relied upon CCE & ST, LTU, Bangalore vs. Adecco Flexione Workforce Solution Limited (2011 (9) TMI 114 - KARNATAKA HIGH COURt) - the entire amount of service tax and interest on the taxable service of Manpower Recruitment and Supply Agency service including the quantum of Service tax and interest on the Provident Fund amounts remitted by the service recipient to the Provident Fund authorities on behalf of the assessee - were remitted by the assessee to Revenue even before issue of show cause notice – decided in favour of assessee
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