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2019 (1) TMI 1116 - AT - Service TaxManpower recruitment and supply agency service - non-payment/short payment of service tax - appellant have been paying service tax on service charges/commission and not on the total amount received by them from the service recipient - extended period of limitation - Held that:- The appellant is showing service charges and payment of salary & wages separately in the bills raised to the service recipient. If that be so, then the salary and wages does not form part of ‘gross amount charged’ and no service tax can be charged on the said amount being in the nature of pure agent - the appellant is required to pay service tax on service charges, which has been paid in the present case. Extended period of limitation - Held that:- The extended period of limitation is not available to Revenue in as much as the appellant is regularly filing ST-3 returns and all material facts are available on the records of the appellant i.e. balance sheet & Bills - also, issue being one of interpretation of law, hence, the extended period cannot be invoked in the present case. Appeal allowed - decided in favor of appellant.
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