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2020 (4) TMI 274 - AT - Service TaxDemand of service tax - failure to pay service tax on the amount of reimbursement of payroll cost for the expatriate employees deputed from Deloitte & Touche Overseas Services LLC USA during the relevant period - CENVAT Credit on input services - Business Auxiliary Services. Levy of Service tax - reimbursement of payroll cost of expatriate employees deputed from overseas - HELD THAT:- This Tribunal to ascertain the employer employee relation remanded the matter to the adjudicating authority in DELOITTE TAX SERVICES INDIA PVT LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE HYDERABAD - IV [2019 (11) TMI 1261 - CESTAT HYDERABAD]. Following the said precedent, the present appeals are also remanded on the said issue to the adjudicating authority to ascertain the said facts accordingly. CENVAT credit - input services namely business auxiliary services - HELD THAT:- Since we are remanding the appeals on the first issue to the adjudicating Commissioner, in our view it is appropriate also to remand the issue of admissibility of CENVAT Credit to the adjudicating Commissioner to examine its admissibility from all aspects including the principle of law applicable to the facts of the case. Appeal allowed by way of remand.
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