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2015 (12) TMI 547 - CESTAT MUMBAI

2015 (12) TMI 547 - CESTAT MUMBAI - 2016 (41) S.T.R. 780 (Tri. - Mumbai) - Demand of service tax - services provided to group companies - Business Support Service, Management Consultancy Services and/or Manpower Recruitment Service & Supply Agency Service - Imposition of penalty - Held that:- Appellant's employees are rendering various services to the group companies; appellant is also recovering some amount from the group companies and recording the same as receipts under salary and wages. It i .....

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anagement levels of the employees are rendering the services which could be in support of the business of the group companies as also the advisory function in respect of various departments. In our view, the lower authorities, in this case has correctly classified the services rendered by the employees of the appellant under ‘Business Support Service' and ‘Management Consultancy Services'. We do not find any reason to interfere in such a reasoned order by the lower authorities. Accordingly, we h .....

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e Appellant : Shri S S Gupta, CA For the Respondent : Shri R K Das, DC (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No. PI/RKS/127-128/2012 dated 28.05.2012. 2. The relevant facts that arise for consideration are that during the period 16.06.2005 to 30.09.2009 the appellant herein had, as a associated company of group of M/s. Krohne Marshall P. Ltd., Jain Marshall P. Ltd. etc. had collected/recovered some amount towards the services rendered by the employees to .....

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ax liability of ₹ 16,81,858/-, the interest thereon and the show-cause notice also sought to impose penalties. Appellant contested the show-cause notice on limitation as well as on merits. Adjudicating authority did not agree with the contentions raised by the appellant and confirmed the demands with interest and also imposed penalties. On an appeal, the first appellate authority also concurred with the view of the Adjudicating authority and rejected the appeal filed before him. 3. Ld. CA .....

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ellant would have availed the Cenvat credit of the service tax paid, hence the extended period is incorrect invoked. He would also submit that the definition of Business Support Service and Management Consultancy Services, if considered in correct perspective would not cover the services rendered by the appellant's employees. He would submit that on merits if it is held against the appellant, at least the demands under the extended period be set aside, as also the penalties. 4. Ld. Departmen .....

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sidered the submissions made at length by both sides and perused the records. 6. On perusal of the record, we find that there is no dispute as to the fact that appellant's employees are rendering various services to the group companies; appellant is also recovering some amount from the group companies and recording the same as receipts under salary and wages. It is to be noted that the show-cause notice in the case in hand seeks to demand the service tax liability under "Business Suppor .....

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