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2023 (8) TMI 1045 - CESTAT MUMBAILevy of service tax - manpower supply services or not - taking on loan employees of other company, secondment - receiving invoices from its group company, namely M/s. BJ Services Co., Huston, Texas (Texas company) for salaries and other benefits and the amounts stated in the said invoices were paid by the appellant in foreign currency - reverse charge mechanism - extended period of limitation. HELD THAT:- Both the sides agree that the ruling by Hon’ble Supreme Court in the case of C.C.,C.E. & S.T. – BANGALORE (ADJUDICATION) ETC. VERSUS M/S NORTHERN OPERATING SYSTEMS PVT LTD. [2022 (5) TMI 967 - SUPREME COURT] is squarely applicable in the facts of the present case. It was held in the case that It is held that the assessee was, for the relevant period, service recipient of the overseas group company concerned, which can be said to have provided manpower supply service, or a taxable service, for the two different periods in question (in relation to which show cause notices were issued). It is also observed that the original authority did not have advantage of the ruling by Hon’ble Supreme Court while deciding the issue and passing the impugned order-in-original. The data in the appeal paper book does not throw light on the quantum of service tax that would be recoverable in case the present appeal succeeds in setting aside the demand for extended period of limitation. Thus, matter remanded to the original authority with a direction to follow and apply the ruling passed by Hon’ble Supreme Court in the cited case of Northern Operating Systems Pvt. Ltd. in its letter and spirit and redetermine service tax liability of the appellant, the interest payable by the appellant and penalties to be imposed. For the said purpose, the impugned order-in-original set aside. Appeal disposed off.
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