Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 887 - AT - Service TaxManpower supply services - extended period of limitation - appellate authority has confirmed the service tax demand of ₹ 2,70,249/- in respect of "manpower supply services" rendered during June to September, 2005 and set aside the demand pertaining to the said service for the period prior to 01/06/2005 - Held that:- Service tax in India prior to 2012 was selective in scope of levy and all activities were not taxed, but only taxable services as defined in law were liable to tax. Even when "Airport service" was introduced, a service which was not a taxable service, was not liable to service tax under the "Airport Service" if the said service performed outside the airport or civil enclave was not taxable. A Circular issued by the CBE & C in this regard clarifies this position - if any activity is not taxable service as defined in law, even if it is rendered within the airport, it would not be taxable. That is why the renting of immovable property in an Airport prior to 01.06.2007 was not taxable under the "Airport Services" since "renting of immovable property" was not a taxable service. Similarly, there are other services performed in the Airport, such as Porterage Services, Escort services, Wheelchair Services and so on. It is not, the case of the Revenue that they are collecting Service Tax on these services rendered in the Airport as these are not taxable services otherwise. On the same logic, supply of manpower services cannot be taxed prior to 01.06.2005 under the category of Airport Services - operation of order of commissioner not stayed.
|