TMI Blog2013 (10) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... is a value added tax, which in turn is a destination based consumption tax in the sense that it is levied on commercial activities, and it is not a charge on the business but a charge on the consumers - There is nothing in Export of Service Rules, 2005 which can be said to be contrary to the principle that a service not consumed in India is not be taxed in India - prima facie the issue waws in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : Shri N. Venkatraman Senior Advocate with Shri Amit Bhagat and Shri Prashant Agarwal, Advocates For the Respondent : Shri Pramod Kumar, A.R.(Jt.CDR) ORDER Per Justice G. Raghuram: Service tax of Rs.6.5 crores (approx.) is assessed by the adjudication order dated 31.8.2012 under three heads: (a) Rs.4.39 crores (approx.) under a reverse charge mechanism for having r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the liability on education cess. 2. In so far the Business Auxiliary Service is concerned [sub para (b) above] the petitioner claims immunity under the provisions of Export of Service Rules, 2005 relying on the judgment of the Larger Bench in Paul Merchants Ltd. vs. C.C.E., Chandigarh 2012 TIOL 1877 CESTAT DEL. In view of the decision in Paul Merchants Ltd., prima facie the issue is in fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders and the final order in Paramount Communication Ltd., we see a strong prima facie case in favour of the petitioner in respect of the adjudicated tax liability under manpower recruitment or supply agency service as well. 5. On the aforesaid analysis, we grant waiver of pre-deposit in full and stay all further proceedings pursuant to the impugned adjudication order, pending disposal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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