9911796707
TMI Blog2009 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... ent consultancy services. He had also imposed penalties under section 76, 77, 78 upon the assessee. On appeal, the Commissioner (Appeals) upheld the action of the adjudicating authority. Held that- deputation of staff comes under ‘manpower supply services’ and not under ‘management consultancy services’ was acceptable. Further for such services assessee paying service tax under ‘manpower supply se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2001. The related show-cause notices have been issued on 9-5-2001 and 28-1-2002. The issue involved in both the cases is the same and hence both the appeals are taken up together for hearing and disposal. 2. Shri R. Raghavan, learned counsel appearing for the appellants states that demands of service tax amounting to Rs. 11,97,041 and Rs. 8,75,064 have been respectively confirmed for the two p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecuted well before the levy of service tax on 'management consultancy service' and the appellants were under the bona fide belief that the activities undertaken by them do not attract levy of service tax under the management consultancy service. The period covered also relates to the initial period of levy and, hence, the appellants satisfy the condition under section 80 of the Finance Act, 1994 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same has been brought under tax net. Accordingly, we set aside the demands amounting to Rs. 7,23,254 and Rs. 5,30,934. As regards the balance amounts of Rs. 4,73,786.80 and Rs. 3,44,130, we take note of the fact that the appellants have expressed their willingness through their counsel to pay these amounts and hence we confirm the demands. 5. As regards the penalty relating to deputation of sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
