TMI Blog2014 (12) TMI 961X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Ltd. vs. C.C.E., Jaipur - [2013 (3) TMI 134 - CESTAT NEW DELHI]; Volkswagen India Pvt. Ltd. vs. C.C.E., Pune I reported in [2013 (11) TMI 298 - CESTAT MUMBAI] and of the Principal Bench in BMW India Pvt. Ltd. vs. C.S.T. ,Delhi reported in [2013 (10) TMI 585 - CESTAT NEW DELHI] which enunciates the same principle of no liability to tax on reimbursement of the expenses and salaries of employees seconded by the principal employer to a subsidiary employer in India, for effective execution of the principal employers business. In so far as Business Auxiliary Service is concerned, the appellant claims that it amounts to export of taxable service and is entitled to immunity to service tax under provisions of the Export of Service Rules, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Rules, 2005. This claim was negated by the impugned order. In respect of Commercial Training or Coaching and Technical Consultancy Service received by the appellant, the relevant tax liability of ₹ 9,11,856/- and ₹ 12,19,421/- plus proportionate interest thereon was remitted even prior to issue of show cause notice. Appellant pleaded before the Adjudication authority that in view of provisions of Section 73(3) of the Finance Act, 1994, no proceedings could be initiated, since the appellant suo motu and prior to issue of show cause notice had remitted the tax liability together with interest in respect of these taxable services. 2. In respect of Manpower Recruitment or Supply service allegedly received by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal in Arvind Mills Ltd. vs. C.S.T., Ahmedabad reported in 2013 - TIOL - 1455 - CESTAT - AHM. There are other decisions of this Tribunal in Paramount mount Communication Ltd. vs. C.C.E., Jaipur - 2013 - TIOL - 37 - CESTAT - DEL.; Volkswagen India Pvt. Ltd. vs. C.C.E., Pune I reported in 2013 - TIOL- 1640 - CESTAT - MUM and of the Principal Bench in BMW India Pvt. Ltd. vs. C.S.T. ,Delhi reported in 2013 - TIOL - 1407 - CESTAT - DEL. which enunciates the same principle of no liability to tax on reimbursement of the expenses and salaries of employees seconded by the principal employer to a subsidiary employer in India, for effective execution of the principal employers business. 5. In the aforesaid circumstances, we grant waiver of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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