2013 (10) TMI 584

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s.6.5 crores (approx.) is assessed by the adjudication order dated 31.8.2012 under three heads: (a) Rs.4.39 crores (approx.) under a reverse charge mechanism for having received 'manpower recruitment or supply agency' service from BMW U.K. and Germany by way of deputation of technical and other personnel from the overseas companies for a tenured employment with the petitioner/appellant; the amoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Larger Bench in Paul Merchants Ltd. vs. C.C.E., Chandigarh-2012-TIOL-1877-CESTAT-DEL. In view of the decision in Paul Merchants Ltd., prima facie the issue is in favour of the petitioner/assessee in respect of Rs.16,65,550/- and Rs.1,74,76,381/-. 3. The adjudication order also appears to be error in computation of education cess, covering an amount of Rs.28,24,406/-[sub para (c) above],. 4. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X