TaxTMI 
TaxTMI 
2014 (6) TMI 656
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....wer recruitment or supply agency services' and appropriated towards such demand an amount of Rs.2,94,76,493/- paid by the party under the head 'Business Auxiliary Service' (BAS) for the period from 01/08/2006 to 31/03/2009. The impugned order also imposed penalties on the assessee, including a penalty of Rs.1,53,96,558/- under Section 78, this penalty being equal to the service tax and education cesses held to be recoverable for the period from 16/06/2005 to 31/07/2006. Apparently, therefore, the question debated before us is as to whether the appellant was liable to pay service tax during 16/06/2005 to 31/07/2006 under the head 'manpower recruitment or supply agency service'. While claiming prima facie case against the demand, the learned ....
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.... and M/. IBM Global Services (India) Pvt. Ltd. (IBM for short) under the respective 'Sub-contracting Agreements'. We have perused the sub-contracting agreement between the appellant (consultant) and Infosys. This agreement required the 'consultant' to render the services specified in detail in the relevant 'Task Orders' placed on them by Infosys. No copy of any Task Order is available on record though one format is seen. The caption of one section of this format is 'personnel' while there is no entry in other sections of the format. We have also noted Appendix A to the agreement dealing with 'mode of payment'. This document spells out 3 modes of payment, one of which indicates that the payment should be made on the basis of the number of da....
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....n if any, (iii) balance sheet for 2004-05 and trial balance for 2005-06, (iv) month-wise statement of billing from 16/06/2005 to till date for supply of manpower, (v) sample copies of bills/invoices raised on all customers. The appellant furnished the required particulars through a letter dt. 08/08/2006 wherein they, inter alia, offered to supply copies of the relevant agreements, which were submitted on 17/11/2006. It thus appears that all the relevant documents and information were furnished by the appellant to the Department during July to November 2006. However, the show-cause notice came to be issued as late as in April 2010. It is also on record that, consistent with the stand taken by the appellant in their correspondence with the De....