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2017 (6) TMI 863 - AT - Service TaxManpower Recruitment and Supply Agency Service - Erection, Commissioning and Installation service - reverse charge mechanism - Held that: - parent Company is a Manpower Recruitment and Supply Agency. Prima-facie, the demand of service tax under Manpower Recruitment and Supply Agency Service is not sustainable against the applicant - waiver of pre-deposit on account of demand under Manpower Recruitment and Supply Agency Service is granted. The demand has been confirmed against the applicant under the category of Erection, Commissioning and Installation service. The supplier of plant and machinery is not engaged in the activity of ‘Erection, Commissioning and Installation Services’ of plant and machinery. In fact, the said work has been done by an independent agency and the supplier has only supervised the work - the applicant is not liable to pay service tax on the activities of supervision of Erection, Commissioning and Installation of plant and machinery. Waiver of pre-deposit of entire amount of service tax, interest and penalty are granted - appeal allowed - decided in favor of appellant.
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