2015 (8) TMI 545

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.... they have wrongly paid the service tax liability under the category of Business Support Service. The main reason for filing the refund application was that they were under mis-understanding of law paid the service tax on an amount which was collected by them from their sister concern for deputing manpower from their own office in Mumbai. Adjudicating authority issued a show-cause notice directing appellant to show cause as to why the refund claim should not be rejected as they have correctly discharged the service tax liability. In reply to the show-cause notice appellant contested the issue on merits. Adjudicating authority in the adjudication order accepts the contention of the appellant that service tax liability is not payable under Bu....

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....appellant as service tax under any of the category is not liable to be kept by the Government. 4. Learned D.R. reiterated the findings of the lower authorities. 5. On consideration of the detailed submissions made by both sides and on perusal of the records, we find that the issue lies in a small and narrow compass, in as much as whether the amount paid by the appellant as service tax payable on the amounts received from the sister concern for deputation of employees is correct or otherwise. 6. It is undisputed that the appellant has deputed their own employees to their sister concern and based on accounting entries of recovery of cost of such employees, under mis-understanding of law paid the service tax liability under Business Support....