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2014 (9) TMI 880 - AT - Service TaxDiscrepancy in ST-3 returns and balance sheet - Manpower Supply Service - payment made in foreign exchange to the foreign service providers - International Financial Corporation is not notified as international agency to which rendering of service is exempt from service tax. - Held that:- regarding services provided to SEZ units, no service tax is payable on services provided to SEZ units - stay granted on this issue. On the issue of demand due to difference in ST-3 return, the contention of the appellant is correct inasmuch as the demand has been confirmed only on the basis of the difference found between the figures in their ST-3 returns and their balance sheet without mentioning for which taxable service the demand is confirmed. - stay granted on this issue. Implementation of the development programme aimed at training rural BPL youths - Held that:- Aim of the said skill development programme is training, skill development and capacity building of the rural poor to enhance their employability or capacity for self-employment. Indeed, it is similar to what the Govt. run Industrial Training Institutes (ITIs) do. Looking at the definition of Manpower Recruitment Supply or Agency, prima facie appellants cannot fall thereunder and consequently they cannot be held to have provided manpower recruitment and supply service. - stay granted on this ground. Services provided to International Financial Corporation - international agency or not - held that:- IFC is not listed in the list of International bodies eligible for the exemption availed of by the appellants. The appellant's contention that IBRD and IFC are both constituents of World Bank and as IBRD is mentioned as one of the eligible organisations for such exemption, the same should be made available to IFC also even if IFC is not so mentioned, is totally untenable and mis-conceived. - prima facie case is against the assessee - stay granted partly.
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