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2014 (12) TMI 961 - AT - Service TaxWaiver of pre deposit - secondment of employees - Manpower Recruitment or Supply Agency Service - Business Auxiliary Service - Held that:- Manpower Recruitment or Supply Agency service allegedly received by the appellant, that issue also stands concluded by the judgment of the Gujarat High Court in C.S.T. vs. Arvind Mills Ltd. reported in [2014 (4) TMI 132 - GUJARAT HIGH COURT] whereby the High Court confirmed the decision of the Ahmedabad Bench of this Tribunal in Arvind Mills Ltd. vs. C.S.T., Ahmedabad reported in [2013 (10) TMI 821 - CESTAT AHMEDABAD]. There are other decisions of this Tribunal in Paramount mount Communication Ltd. vs. C.C.E., Jaipur - [2013 (3) TMI 134 - CESTAT NEW DELHI]; Volkswagen India Pvt. Ltd. vs. C.C.E., Pune I reported in [2013 (11) TMI 298 - CESTAT MUMBAI] and of the Principal Bench in BMW India Pvt. Ltd. vs. C.S.T. ,Delhi reported in [2013 (10) TMI 585 - CESTAT NEW DELHI] which enunciates the same principle of no liability to tax on reimbursement of the expenses and salaries of employees seconded by the principal employer to a subsidiary employer in India, for effective execution of the principal employers business. In so far as Business Auxiliary Service is concerned, the appellant claims that it amounts to export of taxable service and is entitled to immunity to service tax under provisions of the Export of Service Rules, 2005.This plea stands concluded by the Larger Bench decision of this Tribunal in Paul Merchants Ltd. vs. C.C.E., Chandigarh reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)] as well as the decision in Simpra Agencies and Simpra Agencies Pvt. Ltd. reported in [2014 (6) TMI 354 - CESTAT NEW DELHI]. We grant waiver of pre-deposit in full and stay all further proceedings for realization of the adjudicated liability, pending disposal of the appeal - Stay granted.
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