2013 (10) TMI 1436

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..... Amresh Jain, DR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - 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 or .....

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..... is concerned the petitioner unsuccessfully claimed benefit under Export of Service Rules, 2005. In view of the decision of the Larger Bench in Paul Merchant Ltd. v. CCE, Chandigarh - 2012-TIOL-1877-CESTAT-DEL = 2013 (29) S.T.R. 257 (Tribunal), this aspect is covered in favour of the petitioner. Insofar as the demand under "Manpower Recruitment or supply agency" service, this area is covered by int .....

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..... thin the fold of "information technology software" service. The adjudicating authority, without noticing that show cause notice did not assert that the assessee had provided "information technology software" service, accepted the alternative contention of the assessee and confirmed service tax under a category not alleged in the show cause notice. This conclusion of the assessing authority is prim .....

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