2017 (6) TMI 511

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....the category of "Business Auxiliary Service", "Manpower Supply Services" and "Cargo Handling Services". The service tax liability on these income was sought to be recovered from the appellant. The proceedings initiated against them resulted in the original order dated 27.01.2011. The Original Authority confirmed a service tax liability of Rs. 2,27,268/-on the appellant on these three services. He also imposed a penalty of equivalent amount in terms of Section 78 of the Finance Act, 1994. On appeal, vide the impugned order, the Commissioner (Appeals) upheld the original order and further imposed penalty under Section 76, as prayed in the appeal by the Revenue. 2. Ld. Counsel for the appellant submitted that the present demand is based on th....

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.... control and they are only collecting the expenditure of lodging and other charges in respect of other deputed employees. Such considerations cannot be taxed under "Manpower Recruitment or Supply Agency Service". Ld. Counsel also relied on certain decided cases in support of his submissions. 3. Ld. Counsel also submitted that the demand is hit by time bar as there is no justification for invoking extended period. 4. Ld. AR reiterated the findings of the lower authorities. She submitted that providing of staff for consideration is rightly covered under "Manpower Recruitment or Supply Agency Services". The appellant's non-engagement in full time operation of "Manpower Recruitment or Supply Agency Services" by itself will not exclude them fr....

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....vices. In the arrangement, as discussed above, for availing certain facilities, the appellant is sharing expenditure with other group companies. There is no promotion activities in such arrangement. The impugned order did not discuss the legal scope of tax entry applicable to the case in hand and the same is not sustainable. 7. Regarding "Manpower Recruitment and Supply Agency Services", I find that the appellant have deputed some staff to their group companies for certain specific work for the limited period. The appellants are not engaged in the business of "Manpower Recruitment or Supply Agency Services". The provisions of Section 65(105)(K) is not applicable to the present situation. Examining the similar set of facts, the Tribunal in ....