2015 (12) TMI 1110

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....Shri N. Anand appearing for the appellant mainly 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 Notifi....

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.... recipient was a 100% EOU registered under Cochin 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....