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M/s. Nortel Networks (I) Pvt. Limited Versus CST, New Delhi

2015 (9) TMI 50 - CESTAT NEW DELHI

Deputation of employees by the overseas associates - Manpower Supply and Recruitment Services - Service provider not situated in India - remittances were prior to 18.04.2006 - Held that:- The reversal of the normal inherence of tax mandated by the provisions of the Act was introduced by the legislative dynamics of Section 66A introduced by the Finance Act, 2006 w.e.f. 18.04.2006. Prior to 18.04.2006, a recipient of Manpower Supply and Recruitment service was not liable to remit tax in the absenc .....

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echnologies vs. CCE [2010 (11) TMI 232 - CESTAT, CHENNAI] and Gecas Services India Pvt. Ltd. vs. CST, New Delhi [2014 (7) TMI 410 - CESTAT NEW DELHI]. - Demand alongwith interest and penalties as specified in the impugned order, cannot be sustained. The impugned order is accordingly quashed - Decided in favour of assessee. - Service Tax Appeal No. 55426 of 2014 with Service Tax Misc Application No. 55989 of 2014 - Final Order No. 52027/ 2015 - Dated:- 17-6-2015 - Hon ble Mr. Justice G. Ragh .....

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parties. 3. Proceedings were initiated by three show cause notices dated 25.10.2010, 14.10.2011 and 04.10.2012 covering the block period 2005-06 to 2009-10, 2010-11 and 2011-12. After due process the impugned order dated 29.08.2014 was passed by the learned Commissioner, Service Tax, New Delhi confirming a composite demand of ₹ 69,48,29,639/-. Out of the above demand, demand for ₹ 66,96,09,360/- stands confirmed on the consideration received by the appellant in respect of services pr .....

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llant the employees work under the control and supervision of the appellant and therefore the activity falls outside the ambit of the taxable service alleged to have been rendered, was rejected by the ld. Commissioner. Another defence of the appellant and alternatively that since the service even if as alleged to fall under the classification asserted by Revenue since it was prior to 18.04.2006, there is no liability to remittance of tax on the appellant under reverse charge mechanism under Sect .....

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enterprises for services provided by the appellant to overseas entities. Appellant s claim that book entries made prior to 10.05.2008, the date with effect from which necessary amendments were made in Section 67 whereby the liability for remittance of tax on the basis of book entries made even though no consideration is actually received, cannot have retrospective effect, was rejected by the impugned order. 4. In our considered view, the impugned order cannot be sustained since every one of the .....

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2013 (29) STR 257 (Tri. Del.), GAP International Sourcing India Pvt. Ltd. vs. CST 2014-TIOL-465-CESTAT-DEL, Alpine Modular Interiors Pvt. Ltd. 2014 (36) STR 454 (Tri. Del). and in Vodafone Cellular Ltd. vs. CCE- 2014 (34) STR 890 (Tri. Mum.). 5. Service tax of ₹ 2,52,20,279/- stands confirmed by the impugned order in respect of remittances by the appellant to overseas entities whose employees were seconded for service with the appellant. The remittances were prior to 18.04.2006. Revenue a .....

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