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2014 (4) TMI 792 - AT - Service TaxDemand of service tax - construction of complex services - Held that:- Although the activity does not amount to manufacture but once duty on final product has been accepted by the Department then the credit taken by the assessee cannot be denied. Therefore, as per the said decision, applicant has made out a case for waiver of predeposit on account of payment made by them utilizing their CENVAT credit account. Manpower recruitment and supply agency service - Held that:- Towards the demand under the category of ‘manpower recruitment and supply agency service’, we find that applicant has only reimbursed salary portion which has been paid by their foreign counterpart is also covered by the decision of this Tribunal in the case of ITC Ltd. Vs. CST, New Delhi [2012 (7) TMI 744 - CESTAT, NEW DELHI] wherein it has been held that the payment of salary by their foreign counterpart in foreign currency abroad is not covered by manpower recruitment and supply agency service as the applicant having the control over the employees and the services of employee have availed by the applicant themselves and they have also reimbursed the salary paid by the foreign counterpart. Therefore, in this count also, the applicant has made out a prima facie case in their favour - Stay granted.
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