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2015 (10) TMI 1856 - AT - Service TaxLiability of Service Tax on recruitment of manpower and supply services – extended period of limitation - Held That:- Services of supply various personnel to shipping companies are taxable under Manpower Recruitment and Supply Agency Services - Extended period of limitation cannot be invoked since the information was available with the department well in advance - Further, appellant could have entertained a bona-fide belief that they are acting as a pure agent while transmitting the amount of salaries, wages and allowances Shipping Corporation of India to the staff supplied by them. - SCN demanding the service tax for the period July 2005 to March 2007 is hit by limitation except for the period which is within limitation - Decided partially in favour of Appellant.
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