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2015 (8) TMI 545 - CESTAT MUMBAI

2015 (8) TMI 545 - CESTAT MUMBAI - 2016 (41) S.T.R. 542 (Tri. - Mumbai) - Denial of refund claim - Business Support Service or manpower recruitment service - Service tax paid mistakenly on an amount which was collected by them from their sister concern for deputing manpower - Held that:- appellant has deputed their own employees to their sister concern and based on accounting entries of recovery of cost of such employees, under mis-understanding of law paid the service tax liability under Busine .....

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Sugar Daurala Sugar Works (2014 (6) TMI 274 - CESTAT NEW DELHI) Daurala Organics (2009 (3) TMI 99 - CESTAT NEW DELHI) have categorically held that deputation of employees to their own sister concern would not fall under the category of Management Consultancy Service.

Classification was not sought to be made by the show-cause notice nor by the adjudicating authority, secondly, assessee could not have addressed himself the classification of the services, unless the first appellate autho .....

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ency Service. The said view has been upheld by the Hon’ble High Court as reported in [2014 (4) TMI 132 - GUJARAT HIGH COURT]. - service tax paid by the appellant is not liable to be taxed under any category of the services as has been sought to be done so by the lower authorities - Decided in favour of assessee. - Appeal No. ST/405/10 - Final Order No. A/2402/2015-WZB/STB - Dated:- 16-7-2015 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Raju, Member (Technical), JJ. For the Petitioner : Shri P .....

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application was that they were under mis-understanding of law paid the service tax on an amount which was collected by them from their sister concern for deputing manpower from their own office in Mumbai. Adjudicating authority issued a show-cause notice directing appellant to show cause as to why the refund claim should not be rejected as they have correctly discharged the service tax liability. In reply to the show-cause notice appellant contested the issue on merits. Adjudicating authority i .....

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onsultancy Service but upheld the rejection of the refund claim on the ground that this service would fall under the category of Manpower Recruitment and Supply Agency Service. 3. Learned Counsel would draw our attention to the contradictions in order-in-original and the Order-in-Appeal. He would also submit that as regards the service rendered by the appellant for deputing manpower from Mumbai office to Bangalore office it would not fall under the category of Manpower Recruitment or Supply Agen .....

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category of Management Consultancy Service. It is his submission that going by the Judgement, the amounts paid by appellant as service tax under any of the category is not liable to be kept by the Government. 4. Learned D.R. reiterated the findings of the lower authorities. 5. On consideration of the detailed submissions made by both sides and on perusal of the records, we find that the issue lies in a small and narrow compass, in as much as whether the amount paid by the appellant as service ta .....

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Business Support Service and Revenue has not filed any appeal against such order. As regards the findings of the adjudicating authority that the service tax payable would be under the category of Management Consultancy Service, the same has been rejected by the first appellate authority. Be that as it may, we find that this Tribunal in the case of Sugar Daurala Sugar Works (supra) Daurala Organics (supra) have categorically held that deputation of employees to their own sister concern would not .....

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