TMI Blog2017 (3) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... emands though under different categories and different situation. However, the said fact establishes that there was no suppression or malafide on the part of the appellant with any malafide intention. As such, the longer period of limitation is not available to the Revenue - entire demand is barred by limitation - appeal allowed by way of remand. - ST/1627/2010-ST(DB) - ST/A/51862/2017-CU[DB] - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re initiated against them by way of show cause notice dated 13.06.2008 raising the demand of service tax to the tune of ₹ 13,99,069/- for the period March 2005-October 2006. In respect of the salary / wages, bonus and other expenses incurred by the appellant from M/s. MEPL and dispensed to their employees. 3. The said demand was contested on merits as also on limitation. However, the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have strongly contested that the expenses of the staff etc. are reimbursable expenses and cannot be held to be consideration for the manpower supply services as held by the Tribunal in the case of Pinnacle Shares Registry Pvt. Ltd. Vs. CST Ahmedabad 2015 (40) STR 194 (Tri-Ahmd.) which in turn has relied upon in the case of CCE Vs. Sangamitra Services Agency 2014 (33) STR 137 (Mad.) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered services under the category of banking and other financial services and have collected lease rent against their property. The present show cause notice was subsequently issued on 13.06.2008 proposing recovery of service tax to the tune of ₹ 13.99 lakhs approx under the category of man power recruitment or supply agency by invoking the longer period of limitation. The above factual backg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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