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Northern Operating Systems Pvt Ltd. Versus Commissioner Of Central Excise, Service Tax And Customs Bangalore (adjudication)

2016 (3) TMI 904 - CESTAT BANGALORE

Waiver of pre-deposit - Short payment of Service tax - Rendered services of manpower recruitment or supply agency by virtue of reverse charge mechanism - Whether the amount paid by the appellant to foreign companies towards social security services and on behalf of the employees who are seconded to India for functioning as the employees of the appellant is covered under manpower recruitment or supply agency services or not - Held that:- by relying on the judgment of Hon'ble High Court of Allahab .....

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16 - 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: * Service tax of ₹ 9,22,12,980/- under Manpower Recruitment or supply agency service. * Service tax of ₹ 41,11,742/- as short payment of service tax for the period 2008-09 and 2010-11 * Interest .....

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adjudicating authority by the impugned order as service tax liability on the main appellant on the ground that they had rendered the services of manpower recruitment or supply agency and there was short payment of service tax. 3. We have considered the submissions made at length by both sides and perused the records. On perusal of the records, we find that adjudicating authority has come to a conclusion that the appellant is paying salary to various expatriated persons who are deputed in India .....

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atriation 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 coun .....

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