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Issues Involved:
The issues involved in the judgment are service tax demand under three categories: Business Auxiliary Service, Manpower Recruitment or Supply Agency, and Information Technology Software Service. Business Auxiliary Service: The appeal challenged an adjudication order confirming a service tax demand under the head of Business Auxiliary Service, specifically for service fee and handling commission remitted to the overseas holding company. The total tax assessed was &8377; 5,45,75,893/-. The petitioner claimed benefit under Export of Service Rules, 2005, which was unsuccessful. However, citing a decision in Paul Merchant Ltd. v. CCE, Chandigarh, the Tribunal ruled in favor of the petitioner regarding this aspect. Manpower Recruitment or Supply Agency Service: The tax demand under this category pertained to remittances made for manpower supplied by the overseas holding company to the appellant. The demand was &8377; 4,76,196/- for the periods 2007-08 to 2008-09 and &8377; 3,96,829/- for the period 2010-11. The Tribunal mentioned that interim orders were passed in favor of the petitioner in related cases, indicating a possible favorable outcome for the petitioner. Information Technology Software Service: The service tax liability confirmed under this category was &8377; 1,59,828/- for the periods 2008-09 to 2009-10 and &8377; 1,13,996/- for the period 2010-11. The Tribunal found the adjudication order on this aspect to be prima facie unsustainable. It noted discrepancies in the classification of services and lack of a fair opportunity for the appellant to respond adequately. Additionally, the tax component confirmed for 2010-11 was already remitted by the petitioner. Considering these circumstances, the Tribunal granted a waiver of pre-deposit and stayed further proceedings for recovery of the adjudicated liability pending the appeal's disposal.
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