2012 (6) TMI 605

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..... rgeable to service tax – Held that:- Recovery of service tax from service-recipients is ipso facto in the nature of demolishing the plea of sovereign function. Amount of over Rs.44 lakhs was collected by the appellant from the service recipients (local bodies) but only 50% thereof was paid to the Central Government as service tax. The balance amount required to be deposited. - ST/979/2009 - 986/ .....

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..... ce tax on the amounts collected by the appellant from the local bodies, under the head 'management consultancy service', which was contested by the party mainly on the aforesaid ground. The appellant, in fact, collected service tax and education cess totaling to Rs. 44 lakhs from the service recipients. They paid approximately 50% of this amount to the exchequer prior to issuance of the show-cause .....

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..... ment bodies in the field of e-governance. The plea of sovereign domain is not prima facie impressive, having regard to the facts of this case. Recovery of service tax from service-recipients is ipso facto in the nature of demolishing the plea of sovereign function. We have considered the plea of time bar also and have not found any valid point. It is not in dispute that an amount of over Rs.44 lak .....

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