2015 (9) TMI 50

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....aring, after hearing the matter for some time, we are satisfied that the matter can be disposed of finally. Heard both parties. 3. Proceedings were initiated by three show cause notices dated 25.10.2010, 14.10.2011 and 04.10.2012 covering the block period 2005-06 to 2009-10, 2010-11 and 2011-12. After due process the impugned order dated 29.08.2014 was passed by the learned Commissioner, Service Tax, New Delhi confirming a composite demand of Rs. 69,48,29,639/-. Out of the above demand, demand for Rs. 66,96,09,360/- stands confirmed on the consideration received by the appellant in respect of services provided to overseas associated entities, in respect of which the appellant s claim for immunity from levy and collection of service tax by ....

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....ith effect from which necessary amendments were made in Section 67 whereby the liability for remittance of tax on the basis of book entries made even though no consideration is actually received, cannot have retrospective effect, was rejected by the impugned order. 4. In our considered view, the impugned order cannot be sustained since every one of the three integers on the basis of which tax stands confirmed apart from interest and penalty is covered in favour of the appellant by binding precedents. In so far as the demand of Rs. 66,96,09,360/- in respect of services provided by the appellant to the overseas entities is concerned, this activity falls within the ambit of Rule 3 of Export of Service Rules, 2005 as declared in Microsoft Corp....

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....abroad for serving in India does not constitute rendering of Manpower Supply or Recruitment service is declared in Computer Science India Pvt. Ltd. vs. CST, Noida 2014 (35) STR 94 (Tri. Del), Bain and Co. India Pvt. Ltd. vs. CST, New Delhi 2014 (35) STR 553 (Tri. Del.) and in Volkswagen India Pvt. Ltd. vs. CCE, Pune 2014 (34) STR 135 (Tri. Mum). The decision of this Tribunal in Computer Science India Pvt. Ltd. stands confirmed by the Allahabad High Court in CST, Noida vs. Computer Science India Pvt. Ltd. 2015 (37) STR 62 (All.). 6. On demonstrable and apparent facts, entries were made in the books of account by the appellant in respect of amounts due from overseas entities, prior to 10.05.2008. On this count there is no contest. For entrie....