TMI Blog2014 (4) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... loyees has been paid by the holding company in USA and the same has been reimbursed by the appellant to the holding company in foreign exchange. Just because the social security contribution in respect of the expatriate employees was paid by the holding company, the expatriate employees cannot be treated as the employees of the holding company provided to the appellant company on manpower supply basis - Following decision of Volkswagen India Pvt. Ltd. (2013 (11) TMI 298 - CESTAT MUMBAI) & Paramount Communication Ltd. [2013 (3) TMI 134 - CESTAT NEW DELHI] - Decided in favor of assessee. - Appeal No. ST/58/2011 & ST/3751/2012 CU[DB] - FINAL ORDER NO.51414-51415/2014 - Dated:- 27-2-2014 - Mr. G.Raghuram and Mr. Rakesh Kumar, JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 2006-2007 to 2007-2008 along with interest thereon under section 75. Besides the confirmation of the service tax demand and Cenvat Credit demand along with interest thereon penalty of Rs.1,62,63,929/- was also imposed on the appellant under section 78 of the Finance Act, 1994. Similarly by a common order dt.31.08.12 passed by the CCE(Adjudication) Delhi, the Commissioner, on the same ground confirmed the service tax demand of Rs.2,39,23,081/- for the period from 2008-2009 to 2010-2011 along with interest thereon and imposed penalty on them under section 76 77 of the Finance Act, 1994. Against these two orders these appeals have been filed. 2. Heard both the sides. 3. Ms. Nupur Maheshwari, Advocate, the learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Appellant in respect of India Pharmaceutical Sector and this activity is not covered by the Business Auxiliary Service, that there was no intention to evade the service tax, as even if the service tax whose demands have been confirmed, is paid by the appellant, its Cenvat Credit would be immediately available to them, and that as regards the credit of Rs.1,58,353/- it has already been reversed. She, therefore, pleaded that the impugned orders confirming the service tax demands against the appellant along with interest thereon and imposing penalty on them are not sustainable. 4. Sh. Amresh Jain, the learned Departmental Representative, defended the impugned order by reiterating the findings of Commissioner. 5. We have consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company to Wharton Business School which along with the appellant had conducted a survey regarding the potentiality of the Indian Pharmaceutical Sector. This service is not covered by the Business Auxiliary Service and as such no service tax under Business Auxiliary Service would be payable on those amount. 7. As regards the Cenvat Credit demand of Rs.1,58,353/-, the same is not contested. 8. In view of the above discussions:- (i) in respect of Appeal No.ST/58/2011-CU[DB] against order-in-original No.31-ST/PKJ/Comm./Adj./2010 dt.12.10.10, the impugned order is upheld only to the extent of confirmation of Cenvat Credit demand of Rs.1,58,353/- along with interest and penalty of equal amount and the remaining service tax demand inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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