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International Overseas Services Versus Commissioner of Service Tax

2015 (10) TMI 1734 - CESTAT MUMBAI

Manpower recruitment agency and supply services - services provided to overseas client. - export of services - Held that:- the employees were recruited by the appellant for clients abroad for working, salaries are paid by the clients of appellant and the services of the appellant was engaged by the foreign clients for identifying the potential employees who can work abroad. It is to be seen that though the services of the appellant were for identifying, short listing and confirming the employmen .....

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vices.

Further, demand of small amount of ₹ 20,132/- is confirmed with interest but penalties set aside – Decided partly in favour of the Assessee. - APPEAL NO: ST/08/2012 - Final Order No. A/3403/2015-WZB/STB - Dated:- 24-9-2015 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) For the Petitioner : Shri L Badrinarayanan, Advocate For the respondent : Shri A.B. Kulgod, Asstt. Commissioner (AR) ORDER Per: M.V. Ravindran: This appeal is directed ag .....

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had undervalued the amounts received by them and extended period was invoked. Show cause notice was issued for such short payment of the service tax liability and was also seeking to demand interest and also seeking for imposition of penalties. Appellant contested the show cause notice on merit and also on limitation. The adjudicating authority after following the due process of law did not agree with the contentions raised by the appellant. He came to a conclusion that the appellant has misdec .....

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e reason that the appellant herein had recruited employees for their clients situated abroad. It is his submission that the persons recruited by the appellant are employees of the companies who are situated abroad and the employees / personnel work outside India. It is his submission that the services so rendered are export of services. It is his submission that the services under which the confirmation of demand has been done is under the category of business auxiliary services for the amounts .....

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e Limited 2014 (34) STR 554 (BOM) are directly on the issue raised in this appeal and are in favour of the appellant. He would submit that on limitation also they have good case in their favour. He would submit that the demands under business auxiliary services is in respect of the amounts received by the appellant which is a commission on account of ticketing, emigration charges, commission on insurance policy and discount on advertisement. He would submit that all these charges are incurred by .....

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services. He would submit that the clients of the appellant would visit India and engage themselves in interacting with the persons short listed and participate in the interviews, etc. in India, which would mean that the services rendered by the appellant were to be consumed in India and hence adjudicating authority was correct while confirming the demands raised. On limitation it is his submission that appellant had not declared the amounts received by them despite they being registered with t .....

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f foreign company. Appellant provides the tickets, logistical convenience, help on emigration and recovers the said amount from their clients. It is a case of the adjudicating authority that the services are rendered by the appellant in India, as representatives of appellants client come to India and participate in the selection procedure of the personnel, hence the services are rendered in India. 7. In our considered view, the findings recorded by the adjudicating authority to confirm the deman .....

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f the personnel in India, it was for working abroad and not in India. This would, in our considered opinion, would fall under the category of export of services. We find that on similar set of facts, Honourable High Court of Bombay in the case of SGS India had held in favour of the assessee. The issue in that case was that SGS India was engaged by the company based abroad for inspection of the goods which were purchased by them from Indian companies. Revenue authorities were of the view that the .....

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rous of confirming the fact as to whether the goods imported complied with requisite specifications and standards. Thus, client of the respondent located abroad engaged the services of the respondent for inspection and testing the goods. The goods were tested by the respondents in India. The goods were available or their samples were drawn for such testing and analysis in India. However, the report of such tests and analysis was sent abroad. The clients of the respondent were foreign clients, pa .....

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