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2024 (8) TMI 852

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....t : Mr. Rohit Issar, Authorised Representative ORDER This appeal has been filed by the assessee against demand of service tax and imposition of penalties invoking extended period of limitation. 2. The appellant provided certain services to BSNL which they claimed fall under the category of manpower supply service. The recipient of service M/s. BSNL Ltd paid service tax on the said services on r....

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.... the bonafide of the appellant cannot be questioned. The service tax was being paid from time to time by BSNL - the service recipient. 4. The ld. Counsel has also relied on the following decisions:- i. Wherein it has been held that entire service tax has Umasons Auto Compo Pvt. Ltd. vs. CCE & Customs, Aurangabad reported in 2017 (47) STR 377 (Tri-Mumbai) ii. Navyug Alloys Pvt. Ltd. vs. CCE & ....

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....entral Excise and Service Tax, Raigad reported in 2023 (74) G.S.T.L. 145 (SC). He pointed out that even if the service tax has been paid by one person still it can be demanded for another. 6. I have considered the rival submissions. I find that it is not in dispute that the appellants believed that the said service falls under the category of manpower supply services. It is also not in dispute th....