2013 (10) TMI 584

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.... Justice G. Raghuram: Service tax of Rs.6.5 crores (approx.) is assessed by the adjudication order dated 31.8.2012 under three heads: (a) Rs.4.39 crores (approx.) under a reverse charge mechanism for having received 'manpower recruitment or supply agency' service from BMW U.K. and Germany by way of deputation of technical and other personnel from the overseas companies for a tenured employme....

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....f Service Rules, 2005 relying on the judgment of the Larger Bench in Paul Merchants Ltd. vs. C.C.E., Chandigarh-2012-TIOL-1877-CESTAT-DEL. In view of the decision in Paul Merchants Ltd., prima facie the issue is in favour of the petitioner/assessee in respect of Rs.16,65,550/- and Rs.1,74,76,381/-. 3. The adjudication order also appears to be error in computation of education cess, covering an ....