2024 (6) TMI 1113

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....ER (TECHNICAL) Shri Mihir Deshmukh, Advocate alongwith Shri Suryakanth Singh, Advocate for the Appellant Shri Ajay Kumar Shrivastava, Assistant Commissioner, Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Confirmation of Service Tax demand of Rs.1,78,92,239/- alongwith interest and equal penalty on secondment of employees by the Appellant to its asso....

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....ubsidiary of Aviva Group having parent holding company Aviva PLC located in United Kingdom. It had entered into an agreement with M/s. Aviva Employment Services Ltd. (AESL) on 1st September, 2008 for recruiting some employees of AESL and accordingly employment letters were issued, salary etc. were disbursed to the employees in the home country by AESL on behalf of AGS. Holding the same to be "Manp....

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.... Ltd., secondment of employees by overseas entity for the purpose of completion of Assessee's job amounts to manpower supply and Assessee was service recipient for the same and, therefore, demand was sustainable but invocation of extended period was impermissible as Assessee had bonafide believe that it was not liable to pay any Service Tax, apparently for the reason that judicial decision on the ....

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....d being signed on 14.10.2014 and dispatched thereafter cannot be considered to have been sent within 18 months of the end of financial years up to which demand is made i.e. up to 31st March 2012, against which Service Tax Return was filed on 24.04.2012. We are, therefore, of the considered view that the show-cause notice is not issued in conformity to the law and, therefore, it was required to be ....