TMI Blog2016 (3) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (4) TMI 252 - CESTAT NEW DELHI], in a situation like this, services will not fall under the category of manpower recruitment or supply agency services. Therefore, the appellant has made out prima facie strong case for wavier of the service tax liability under this category. - Matter disposed of - ST/Stay/22868/2014, ST/Stay/22869/2014 In ST/22573/2014-DB, ST/22574/2014-DB - Stay Order/Misc Order No: 20068-20069 / 2016 - Dated:- 22-1-2016 - SHRI M.V.RAVINDRAN, JUDICIAL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitioner : Mr. G. Shivadas Adv For the Respondent : Mr. Mohammad Yusuf, A.R. ORDER Per : M.V.RAVINDRAN This stay petition is filed for waiver of predeposit of the following amounts: * Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue came up before the Tribunal in the case of Computer Sciences Corporation India Pvt Ltd Vs CST Noida [2014-TIOL-434-CESTAT-DEL]. In the said judgement, the Tribunal held that any amount paid as salary, on subsequent repatriation would amount to social security services abroad and will not fall under the category of manpower recruitment or supply agency services. He would bring to our notice that Revenue was agitated by the said judgement and took up the matter in appeal before the Hon ble High Court of Allahabad and the said appeal was rejected by Hon ble High Court as reported at [2014-TIOL-1896-HC- All-ST] 5. Learned A.R. tries to distinguish the facts of cases which have been relied upon by the learned counsel. It is his submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty, it is the submission of the learned counsel that they have already discharged the said amount of tax. From the records, we find that the appellant has worked out the tax liability and paid/deposited an amount of ₹ 31,39,7495/- as differential amount of service tax under reverse charge mechanism and interest of ₹ 15,77,791/-. Confirmation of service tax of ₹ 41,11,742/- is before the Bench. Hence the claim of the learned counsel that they have deposited the entire amount is incorrect. Accordingly, on the short-payment of service tax we direct the appellant to deposit an amount of ₹ 10,00,000/-within a period of eight weeks from today and report compliance on 16.04.2016. Subject to such compliance being reported, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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