TMI Blog2013 (9) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has a strong case in their favour - Merely because the payment has been made through the German entity, the activity does not come under the purview of ‘Manpower Supply or Recruitment Agency Service' - Relying on the judgement of ITC LTd. Vs. Commissioner of Central Excise, New Delhi (2012 (7) TMI 744 - CESTAT, NEW DELHI). Pre – deposit of duty – court waived duty demanded till final dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el employed were foreign nationals, about 25% of the salary was paid in India in Indian currency and the balance 75% was paid by the group company in Germany to the credit of accounts of the personnel employed and thereafter, debit notes were raised on the appellant by the foreign entity towards reimbursement of the salary paid in Germany. For the income earned in India by the personnel, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir salary paid in Germany through their group company. Merely because the payment has been made through the German entity, the activity does not come under the purview of Manpower Supply or Recruitment Agency Service'. He relies on the decision of this Tribunal in the case of ITC LTd. Vs. Commissioner of Central Excise, New Delhi; Paramount Communication Ltd. vs. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has made out a strong case in their favour for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during pendency of the appeals. 6. At the request of the appellant, as revenue involved is more than Rs. 1 crore, the Registry is directed to list these appeals for final hearing on 21.5.2013. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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