2014 (12) TMI 961

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....ndent : Shri Amresh Jain, A.R. ORDER Per Justice G. Raghuram: Assessee preferred this appeal against the adjudication order dated 31.8.2008 passed by the Commissioner (Adjudication), Service Tax, Delhi. Proceedings were initiated against the appellant for having provided/received five categories of taxable services namely - Business Auxiliary Service; Commercial Training or Coaching ; Man....

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....uthority that in view of provisions of Section 73(3) of the Finance Act, 1994, no proceedings could be initiated, since the appellant suo motu and prior to issue of show cause notice had remitted the tax liability together with interest in respect of these taxable services. 2. In respect of 'Manpower Recruitment or Supply' service allegedly received by the appellant, appellant pleaded that sinc....

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....r provisions of the Export of Service Rules, 2005.This plea stands concluded by the Larger Bench decision of this Tribunal in Paul Merchants Ltd. vs. C.C.E., Chandigarh reported in 2012 - TIOL - 1877 - CESTAT - DEL as well as the decision in Simpra Agencies and Simpra Agencies Pvt. Ltd. reported in 2014 - TIOL -687 - CESTAT - DEL. 4. In so far as Manpower Recruitment or Supply Agency service al....