2017 (10) TMI 406

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....16.5.2008 classifying the services under the category of Manpower Recruitment Supply Agency Services. However, during the period April 2005 to May 2008 though they have deputed their staff to various group companies and collect the charges towards the same, but service tax was not discharged. Accordingly, show cause notice was issued classifying the said service under manpower recruitment and supply agency service which was culminated into adjudication order whereby the demand of service tax raised in the show cause notice was confirmed for period 2005 - 06 to 2007-08 (upto 15.05.2008) penalties under Section 76,77 & 78 of the Finance Act, were also imposed. Being aggrieved by the said impugned order dt. 28.2.2013 appellant filed this appea....

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....roduced below: "5. On consideration of the detailed submissions made by both sides and on perusal of the records, we find that the issue lies in a small and narrow compass, inasmuch as whether the amount paid by the appellant as service tax payable on the amounts received from the sister concern for deputation of employees is correct or otherwise. 6. It is undisputed that the appellant has deputed their own employees to their sister concern and based on accounting entries of recovery of cost of such employees, under misunderstanding of law paid the service tax liability under 'Business Support Service'. The adjudicating authority as well as the first appellate authority have held that the service tax liability does not arise under....