2017 (9) TMI 1260

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....quently show cause notice dated 17.8.2010 demanding service tax of Rs. 1,33,16,116/- and Rs. 30,96,906/- on the ground that they were not paying service tax on account of salary reimbursed to foreign national/expats working with them for the period June, 2005 to 2008-09. It was alleged that amounts paid to expats in India and that paid to CMG in foreign currency was against supply of manpower by CMG to the assessee and service tax was liable on the assessee on reverse charge basis under Section 66A of the Finance Act, 1994. Both show cause notices were adjudicated vide order dated 28.9.22012 passed by the Commissioner (Adjudication), Service Tax, Delhi. Penalties under Section7 6, 77 and 78 of the Fianci Act, 1994 were also imposed along wi....

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....t.Ltd. Vs. CST, New Delhi - 2016 (45) STR 549 (Tri.-Del.) (6) Volkswagen India Pvt.Ltd. Vs. CCE, Pune - 2014 (34) STR 135 (Tri.-Mumbai) (7) CCE Vs. Volkswagen India Pvt.Ltd. - 2016 (42) STR 145 (SC) (8) Airbus Group India Pvt. Ltd's. CST, Delhi - 2016 (45) STR 120 (Tri.-Del.) (9) Spirax Marshall P.Ltd. Vs. CCE, Pune-I - 2016 (44) STR 310 (Tri.-Mumbai) (10) CCE Vs. Krohne Marshall Pvt.Ltd. - 2016 (44) STR 153 (SC) (11) In Re: North America Coal Corporation India Pvt.Ltd. - 2016 (41) STR 33) (12) Arvind Mills Ltd Vs. CST, Ahmedabad - 2014 (2014 (34) STR 610 (Tri-Ahmd.) (13) CST Vs. Arvind Mills Ltd. - 2014 (35) STR 496 (Guj). 3. Learned AR appearing for the Revenue reiterated the findings in the order of the adjudicating authorit....

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....ld as below:- "6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherwise. However, fundamentally recruitment of the age....