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2017 (5) TMI 819 - CESTAT NEW DELHI

2017 (5) TMI 819 - CESTAT NEW DELHI - TMI - Man power recruitment and supply agency services - benefit of doubt - time limitation - Held that: - since the issue with regard to consideration of a person to commercial concern was not free from doubt, we are of the view that there was reasonable cause for the appellant for non-payment of tax for the said period. Thus the show cause notice issued to the appellant to deposit the tax from 01.05.2006 to 30.04.2006, in our opinion is barred by limitatio .....

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ri Ravi Holani, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER Per S.K. Mohanty: This appeal is directed against the impugned order dated 03.03.2010 passed by Commissioner of Customs and Central Excise Indore, wherein service tax demand of ₹ 18,86,488/- was confirmed along with interest against the assessee besides penalty under various sections of the Finance Act, 1994, were imposed on the appellant. 2. The taxable services in dispute is man power recruitment .....

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rn w.e.f. April 2006. 4. The Ld. Counsel appearing for the appellant submits that the appellant is not disputing its liability from 01.05.2006. However, the appellant s contention is that during the period 16.06.2005 to 30.04.2006 the commercial concern was only liable to pay the tax and the appellant in the capacity of an individual cannot be made liable for payment of such tax. Thus, for the period 16.06.2005 to 30.04.2006 the appellant is not liable to pay any tax and the demand confirmed aga .....

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bonafide belief that as an individual the appellant was outside the scope of purview of payment of service tax for the period 16.06.2005 to 01.05.2006. 5. On the other hand, Ld. DR appearing for the respondent submits that the registration certificate for providing the taxable certificate was obtained by M/s. B.K. Enterprises is different, the appellant in this case should be considered as a Commercial Concern for the payment of service tax for the period 16.06.2005 to 30.04.2006. 6. We have hea .....

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