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TMI Blog2012 (11) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... n USA. The Commissioner has confirmed a demand of service tax of Rs. 1,12,86,898/- under the category of "manpower recruitment and supply agency service" in respect of the activities undertaken by the appellant in India. The Commissioner has also confirmed a demand of service tax of Rs. 4,69,45,582/- under the category of "business auxiliary service" in respect of services received from overseas service provider. In addition, he has ordered recovery of interest and imposed penalties. 3.1 Learned Sr. Advocate appearing for the appellant challenges the order on various grounds. 3.2 Referring to the various clauses of the agreement with M/s. Philips, he submits that it is not a case of supply of manpower supply services but a case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on these activities can be demanded from the appellants as all these are activities undertaken in USA using the services of foreign service provider. In this regard, he relies on the Stay Order No. 1239/2011, dated 22-11-2011 in the case of M/s. Tech Mohindra Ltd. in Appeal No. ST/2030/2011, wherein a prima facie view has been taken that activities relating to marketing of products and client services relating to products sold and services undertaken in foreign territories shall not attract service tax in India. 4. Learned Addl. Commissioner (DR) seeks pre-deposit of dues as per the impugned order on the basis of finding and reasoning of the Commissioner. He also heavily relied on the decision of the Tribunal in the case of Future ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the decision holding that the assessee therein was involved in providing the service of 'manpower recruitment and supply agency service' was in the facts of that case and the facts of the present case are substantially different. Therefore, we hold that the demand under 'business auxiliary service' as recipient also may not be sustainable. Therefore, demanding service tax as recipient of services either prior to 18-4-2006 or after 18-4-2006 may not arise. 5.4 The facts of the case in the Stay Order relating to Tech Mohindra Ltd. appear to fit to the facts of the present case. 6. In view of the above, there shall be waiver of pre-deposit of dues as per the impugned order and stay of recovery thereof till the disposal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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