9911796707
TMI Blog2014 (1) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... ings offered by the adjudicating authority. Indeed, the indifference of the appellant is writ large on the impugned order - appellant did not pay interest on the service tax and education cesses paid on the retainer fees even though the tax liability was not disputed. It further appears that, to the extent of non-dispute of such tax liability, the appellant has a penal liability also - Appellant d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies each of which required services of the appellant for the benefit of their employees, which services are referred to as concierge services . The employees were required to pay for such services to be provided by the appellant. Under the said agreement, the appellant was also entitled to receive retainer fees from the service recipient companies. The impugned demand of service tax is on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim. On a perusal of sample agreements available on record, we have found a prima facie case for the appellant against the demand raised under manpower recruitment or supply agency service barring the demand on the retainer fees. We have also noted that the appellant did not reply to the relevant show-cause notice despite many opportunities available to them. They also did not attend any of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... retainer fees. As we are inclined to remand the case for de novo adjudication for the reasons already recorded, the appellant should predeposit this amount within six weeks and report compliance to the learned Commissioner on 8th July 2013, whereupon the learned Commissioner should take up the case for de novo adjudication in accordance with law and the principles of natural justice. It goes witho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
