2026 (9) TMI 1379

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....against respective Order-in-Original/Order-in-Appeal passed by the Commissioner of Central Excise/Commissioner (Appeals), Bangalore; since involve common issues are taken up together for hearing and disposal. 2. The facts common in all these appeals are that during the course of audit of their records during the relevant period, it was noticed that the appellants had entered into service agreement with M/s. Airbus SAS France, a holding company and as per the said agreement, the holding company provided its employees with expertise to the appellant and the salaries, renumeration to the expertise was paid by the appellant in convertible foreign exchange to their holding company. Alleging that the service so provided by the holding company ....

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....8.03.2018 Extended period 04/2008 to 09/2010 (Beyond one-year) 04/2013 to 09/2013 (Beyond 18 months) 04/2011 to 03/2014 (Beyond 30 months) - (Beyond 30 months) - (Beyond 30 months) Tax Demand (Rs./-) 76,63,455 2,20,45,811 (Rs. 35,65,545 for FY 2011-12) (Rs. 89,49,582 for FY 2012-13) (Rs. 95,30,684/- for FY 2013-14) 8,14,71,175 (Rs. 2,28,95,600/- for 04/2011 to 06/2012) (Rs. 5,85,75,575/- for 07/2012 to 09/2015) 70,96,946 3,43,07,188 Penalty • Rs. 76,63,455/- u/S. 78 of FA, 1994; • Rs. 200/- per day, for every day during which failure to pay service tax u/S. 76 of FA, 1994; • Penalty of Rs. 5,000/- u/S. 77 of FA, 1994. • R....

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....he Learned Authorised Representative (AR) for the Revenue reiterated the findings of the lower authorities. 5. Heard both sides and perused the records. The appellants have not disputed the leviability of service tax, in principle for the services rendered during the relevant period against Master Service Agreement entered into by the appellant and the holding company for supply of manpower for their operations of the appellant in India, in view of the decision of the Hon'ble Supreme Court in the case of C.C., C.E. & S.T. - Bangalore (Adjudication) ETC. vs. M/s. Northern Operation Systems Pvt. Ltd. (supra). However, they have contested the recovery of service tax for the extended period of limitation and imposition of penalty. We also fi....