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M/s. Marubeni India Pvt. Ltd. Versus Commissioner of Service Tax New Delhi

2016 (8) TMI 676 - CESTAT NEW DELHI

Scope of show cause notice - demand was raised under the category of BAS - demand was confirmed under the different category - Held that:- Admittedly, the show cause notice proposed demand of duty under Business Auxiliary service and it is only during adjudication by considering the appellants stand that the demand may fall under the category of "Information technology Software Services" stand confirmed. As per declaration of law in the above decisions, allegations are required to be made by the .....

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, Member (Judicial) Mr. B Ravichandran, Member (Technical) Shri Rachit Jain, Advocate for the Appellants Shri Rajeev Gupta, Commissioner (AR) with Shri Ranjan Khanna, DR for the Respondent ORDER The appeal is directed against the adjudication order dated 25.10.2012 passed by the Commissioner, Central Excise (Adjudication) New Delhi. The order confirmed service tax demand of ₹ 5,52,11,917/- and ₹ 5,10,826/- besides interest and penalties under Sections 75 and 78, as specified in the o .....

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or the periods 2007-08 to 2008-09) and ₹ 3,96,829/- (for the period 2010-11). Under the head "information technology software" service the tax liability confirmed is ₹ 1,59,828/- (for the periods 2008-09 to 2009-10); and ₹ 1,13,996/- (for the period 2010-11). 2. After hearing both sides duly represented by Shri Rachit Jain, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned Commissioner (AR) and Shri Ranjan Khanna, learned DR appearing for the .....

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3. Gap International Sourcing (India) Pvt. Ltd. vs CST, Delhi [2015 (37) STR 757 (Tri)] 3. Learned DR also agrees that the issue is decided. Accordingly, by following the same, we set aside the demand under the said category. 4. As regards confirmation of demand under the head "manpower recruitment or supply agency", in respect of manpower supply by our overseas holding company, we find that said issue also stand decided by following decisions: 1. CCE vs. Computer Sciences Corpn. India .....

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