2016 (3) TMI 904

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....AL MEMBER AND SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitioner : Mr. G. Shivadas Adv For the Respondent : Mr. Mohammad Yusuf, A.R. ORDER Per : M.V.RAVINDRAN This stay petition is filed for waiver of predeposit of the following amounts: * Service tax of Rs. 9,22,12,980/- under Manpower Recruitment or supply agency service. * Service tax of Rs. 41,11,742/- as short payment of servic....

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....ubmissions made at length by both sides and perused the records. On perusal of the records, we find that adjudicating authority has come to a conclusion that the appellant is paying salary to various expatriated persons who are deputed in India for carrying out the work which is assigned to them. It is the finding that the said activity would fall under the category of manpower recruitment or supp....

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....which have been relied upon by the learned counsel. It is his submission that the individuals who are working in India for the appellants are employees of the companies who are situated abroad and are seconded to India and are in the employment of the appellants. It is his submission that the appellant has only deputed them and cannot send them abroad for doing work and paid the amount to the fore....

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....uation like this, services will not fall under the category of manpower recruitment or supply agency services. Following the view expressed by their Lordships, we hold that the appellant has made out prima facie strong case for wavier of the service tax liability under this category. 7. As regards the amount of Rs. 41,11,742/- confirmed as short-payment of duty, it is the submission of the learne....