2020 (4) TMI 274

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..... 30477-30478/ 2020<br>Service Tax<br>HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON&#39;BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Appearance: Mr. P. Makrandh, Adv for the Assessee. &nbsp; Mr. C. Mallkarjuna Reddy, A.R. for the Respondent. &nbsp; [ORDER PER: Dr D.M. MISRA] These two appeals are filed against respective orders-in-original passed by Commissioner of Customs, Central Excise....

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....that the services provided by the appellant during the relevant period April 2011 to March 2012 was not chargeable to service tax. On adjudication, the demands were confirmed with interest and penalty. Hence the present appeal. 3. At the outset, the learned advocate for the appellant has submitted that the issue of levy of service tax on reimbursement of payroll cost for the expatriate employees ....

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....learned advocate has submitted that for the subsequent period, the learned Commissioner (Appeals) vide order dated 26.09.2018 held that the services rendered by the appellant are classifiable as business auxiliary services and not information technology software services, therefore, they are entitled to avail CENVAT credit for the period April 2011 to March 2012. &nbsp; 4. Per contra, the learned....

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....ness auxiliary services. It is his contention that the subsequent orders passed by the Commissioner (Appeals) allowing CENVAT credit, has not considered the aforesaid judgment, hence credit was wrongly allowed to the appellant. He prays that the matter may be remanded to the adjudicating authority to decide the issue taking note of the decision of the Hon'ble Andhra Pradesh High Court. &nbsp; 5. ....