2013 (10) TMI 584

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..... ase in favour of the petitioner in respect of the adjudicated tax liability under ‘manpower recruitment or supply agency’ service as well - Decided in favour of assessee. - Appeal No.E/3633/2012-EX[SM] - STAY ORDER NO:SO/59139/2013 - Dated:- 16-8-2013 - Mr. Rakesh Kumar, J. For the Appellant : Sh. Manish Sharma, Advocate For the Respondent : Sh. A. K. Jain, AR ORDER Per Justice .....

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..... mount received from overseas companies for having provided Business Auxiliary Services to the overseas entities; and (c) Rs.28,24,406/- is alleged in the appeal before us as a result of erroneous accounting of the liability on education cess. 2. In so far the Business Auxiliary Service is concerned [sub para (b) above] the petitioner claims immunity under the provisions of Export of Service Ru .....

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..... ur - 2013 -TIOL- 774 CESTAT - MUM; 2012 - TIOL -855- CESTAT-DEL; 2012 -TIOL -1822- CESTAT - MUM and 2013 TIOL- 37 - CESTT - DEL respectively. In view of consistent orders passed granting waiver of pre-deposit in aforesaid orders and the final order in Paramount Communication Ltd., we see a strong prima facie case in favour of the petitioner in respect of the adjudicated tax liability under manpow .....

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