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2013 (11) TMI 1405 - CESTAT AHMEDABADDifferential service tax liability - Manpower Recruitment Agency services - Discharge of service tax liability on the entire amounts received - Held that:- show-cause-notice issued to the appellant specifically talks about inclusion of the difference in income shown between the balancesheet and ST-3 returns filed by the appellant. The annexure to show-cause-notice specifically talks about the such difference - invoices which were produced by the appellant do not inspire any confidence to hold that amount which have been paid as salary and wages are reimbursed by the service recipient, since we are unable to come to any conclusion that documents produced by the appellant indicate that there was reimbursement of expenses from the service recipient - Following decisions of Intercontinental Consultants & Technocrats Pvt. Ltd. vs. Union of India [2012 (12) TMI 150 - DELHI HIGH COURT] and Malabar Management Services Pvt. Ltd. vs. Commr. Of S.T. & Modern Business Solutions[2007 (10) TMI 135 - CESTAT, CHENNAI] - Partial stay granted.
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