Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 225 - AT - Service TaxMan Power Recruitment or Supply Agency Service - case of appellant is that the recipient of service i.e. Bhopal Sahakari Dugth Sangh Maryadit cannot be considered as client of the appellant, in order to fall under the purview taxable service - time limitation - Held that: - Since the said recipient of service had engaged the services of the appellant for providing the man power for accomplishing its business purpose, such recipent should be termed as “client” for the purpose of the definition under “Man Power Recruitment or Supply Agency Service” - Further, the appellant provided such service to others namely, M/s. B.H.E.L. and the Service Tax on such services were collected and deposited by the appellant into the Government Account. Thus, the appellant cannot decide its tax liability differently in respect of the same services provided to different recipient of service. Time limitation - Held that: - it cannot be said that the appellant had not suppressed the material facts from the Department in disclosing the particulars regarding the services provided to Bhopal Sahakari Dugth Sangh Maryadit - the extended period invoked for confirmation of the adjudged demand is in conformity with the statutory provisions. Appeal dismissed - decided against appellant.
|