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2015 (9) TMI 50 - AT - Service TaxDeputation of employees by the overseas associates - Manpower Supply and Recruitment Services - Service provider not situated in India - remittances were prior to 18.04.2006 - Held that:- The reversal of the normal inherence of tax mandated by the provisions of the Act was introduced by the legislative dynamics of Section 66A introduced by the Finance Act, 2006 w.e.f. 18.04.2006. Prior to 18.04.2006, a recipient of Manpower Supply and Recruitment service was not liable to remit tax in the absence of any legislative authorisation for levy and collection of service tax on a recipient of the service. Export of services - liability for remittance of tax on the basis of book entries made even though no consideration is actually received prior to 10.05.2008 - Held that:- For entries made prior to 10.05.2008 there is no liability to remittance of tax merely on account of amendment to the provisions of Section 67 of the Act is a principle concluded by decisions of this Tribunal in Sify Technologies vs. CCE [2010 (11) TMI 232 - CESTAT, CHENNAI] and Gecas Services India Pvt. Ltd. vs. CST, New Delhi [2014 (7) TMI 410 - CESTAT NEW DELHI]. Demand alongwith interest and penalties as specified in the impugned order, cannot be sustained. The impugned order is accordingly quashed - Decided in favour of assessee.
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