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2016 (3) TMI 904 - CESTAT BANGALORE

2016 (3) TMI 904 - CESTAT BANGALORE - TMI - 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 t .....

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- 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: * 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 f .....

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bove said amounts have been confirmed by the 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 e .....

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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 whi .....

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y agency services. 6. On a consideration of the submissions made by both sides and perusal of the records we find that the disputes as to 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. We find, prima facie, the issue seems to be settled in favour of the appellant by the ju .....

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