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2014 (12) TMI 499 - AT - Service TaxManagement Consultancy Services - Deputation of executives - fees received for that work were not declared in the ST-3 returns - Held that:- From the nature and description of the service rendered, it is obvious that the charges have been collected on account of deputation of staff. It is also clear that the staff so deputed has to look after various assignments given to them by the group companies and they are not doing any activity assigned by the appellant to them. Service of deputation of staff does not come under the category of ‘Management Consultancy Service’ but falls under ‘Manpower Recruitment or Supply Agency Service’ - services rendered by the appellant in the case before us does not fall under the category of ‘Management Consultancy Service’ but comes under the category of ‘Manpower Supply Agency Service’ which came under tax net effective from 16-6-2005. Since the period involved in the present case is from October, 1998 to January, 2002, much prior to the introduction of levy on ‘Manpower Supply or Recruitment Agency Service’ the demand raised in the impugned order does not sustain - Following decision of Sterlite Optical Technologies Ltd. v. Commissioner of Central Excise, Vapi [2008 (12) TMI 72 - CESTAT, AHMEDABAD] and Carborandum Universal Ltd. v. Commissioner of Central Excise, Chennai [2009 (12) TMI 184 - CESTAT, CHENNAI] - Decided in favour of assessee.
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