2015 (12) TMI 1110

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....ly argues that the service viz. "supply of manpower" came under the Service Tax net w.e.f. 16/06/2005 and their agreement for providing the service of supply of manpower to service recipient viz. M/s. Primacy Industries (P) Ltd., Mangalore was dated 06/09/2005 and they started supplying the said service with effect from 06/09/2005 only. He states that as this service had come under the Service Tax net only about 3 months back then the legal position was not clear and subsequently it was claimed by their service recipient M/s. Primacy Industries (P) Ltd., Mangalore that they were 100% EOU registered under the Cochin Special Economic Zone, they are exempted from payment of service tax under Notification No.4/2004-ST dt. 31/03/2004. Believing ....

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....Special Economic Zone, there was bona fide belief that there was no service tax to be levied on the service of supply of manpower to the client M/s. Primacy Industries (P) Ltd., Mangalore. He consequently pleads that no penalty under Sections 77 & 78 or otherwise is imposable on the appellant assessee. In this regard he also cites various decisions of the courts given below:- a. CST, Bangalore Vs. Master Kleen [2012(25) STR 439 (Kar.)] b. CC, Bangalore Vs. Powerica Ltd. [2012(276) ELT 302 (Kar.)] c. CST, Bangalore Vs. Motor World [2012(27) STR 225 (Kar.)] d. CCE Vs. J.R. Singh [2009(16) STR 484 (Tri. Del.)] e. K. Prabhakar Reddy Vs. CC [2011(24) STR 330 (Tri. Bang.)] f. CCE Vs. Global Software Solutions (P) Ltd. [2011(24) STR 707 (Tr.....