2012 (11) TMI 642

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....y using the services of a company based in USA. The Commissioner has confirmed a demand of service tax of Rs. 1,12,86,898/- under the category of "manpower recruitment and supply agency service" in respect of the activities undertaken by the appellant in India. The Commissioner has also confirmed a demand of service tax of Rs. 4,69,45,582/- under the category of "business auxiliary service" in respect of services received from overseas service provider. In addition, he has ordered recovery of interest and imposed penalties. 3.1 Learned Sr. Advocate appearing for the appellant challenges the order on various grounds. 3.2 Referring to the various clauses of the agreement with M/s. Philips, he submits that it is not a case of s....

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.... 18-4-2006. He claims that even otherwise, no tax on these activities can be demanded from the appellants as all these are activities undertaken in USA using the services of foreign service provider. In this regard, he relies on the Stay Order No. 1239/2011, dated 22-11-2011 in the case of M/s. Tech Mohindra Ltd. in Appeal No. ST/2030/2011, wherein a prima facie view has been taken that activities relating to marketing of products and client services relating to products sold and services undertaken in foreign territories shall not attract service tax in India. 4. Learned Addl. Commissioner (DR) seeks pre-deposit of dues as per the impugned order on the basis of finding and reasoning of the Commissioner. He also heavily relied on th....