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2016 (10) TMI 189 - AT - Service TaxService tax liability - Manpower Recruitment or Supply Agency Services - appellant used to receive as commission an amount equivalent to 3% of the total salary paid by Paranjape Auto Cast - whether the tax liability arises on the appellant-assessee on the entire amount paid as wages by Paranjape Auto Cast or otherwise - Held that:- the service tax liability discharged by the appellant on the amount equivalent to 3% paid by Paranjape Auto Cast is the correct discharge of service tax liability as there is nothing on record to indicate that M/s. Paranjape Auto Cast had paid the amount of wages/salaries of the recruits to appellant and appellant had paid the same to the individuals. In the absence of any such evidence, we hold that service tax liability as discharged by the appellant is correct and the impugned order holding that the appellant is required to include the amount of wages for discharging service tax liability is incorrect and liable to be set aside and we do so. Since we have disposed of the appeal on merits, in the favour of the appellant we do not find any reason to record any findings on the appeal filed by the revenue. - Decided in favour of appellant with consequential relief
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