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2017 (9) TMI 362 - AT - Service TaxManpower recruitment service - case of appellant is that as per the definition of manpower recruitment services upto 15/06/2005, the supply of manpower was not covered under the definition, therefore, till this date no service tax demand is sustainable - time limitation - Held that: - the period of demand is 2005-2006 and 2006-2007, whereas the show-cause notice was issued on 21/10/2010. The appellant in their ST-3 return clearly declared the amount of provident fund and ESI on which no service tax was shown to have been paid under the belief that the reimbursement is not taxable. The department was not prevented from raising the issue that such amount is also liable to be taxed - there is neither any suppression of fact nor any malafide intention on the part of the appellant - the demand is clearly time barred - appeal allowed only on limitation.
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