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TMI Blog2014 (4) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... d this appeal against the adjudication order No. 37/Commissione Noida/2012-13 dated 30.10.2012 passed by the Commissioner of Customs, Central Excise and Service Tax, Noida. The impugned order confirmed the service tax demand of Rs.3,78,49,744/- besides interest under Section 75 and penalty of equivalent amount as the tax liability assessed under Sections 77 and 78 of the Finance Act, 1994 (the Act). The confirmed demand of tax, interest and penalties is predicated on the assumption that the appellant had provided Man-power Recruitment or Supply Agency service enumerated in Section 65(105)(k) of the Act. Contesting the attribution of having provided the taxable service, the appellant unsuccessfully contended in the adjudication proceedings t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces by the appellant to the overseas group companies; remittances by way of reimbursement of the overseas group companies' liabilities in respect of the seconded employees, treating these remittances as the gross consideration paid for receipt of the specified taxable service, under the reverse charge mechanism provided in Section 66A of the Act. 4. Parties are agreed that the issue is squarely covered by the Final Order of this Tribunal in Volkswagen India (Pvt.) Ltd. vide Final Order No. A/2006-2008/13/CSTB/C-I dated 30.9.2013. 5. In the light of the judgment in Volkswagen India (Pvt.) Ltd. (supra), the appeal is allowed and the impugned adjudication order is quashed. The appellant shall be entitled to consequent benefits. 6. Misce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oida/ 2012-13 dated 30.10.2012. As the assessed liability of the petitioner under the adjudication order has thus suffered a plenary eclipse, the petitioner would be entitled to refund. The petitioner is at liberty to apply for refund. When made, such application shall be disposed of by the appropriate authority, in accordance with law and expeditiously. This application is accordingly disposed of. Ld. A.R. for Revenue states that no order by way of restitution should be granted in this application since the grievance herein is against an order of Assistant Commissioner (directing adjustment of the refunds sanctioned) and an appeal against such order is provided under the Act to the Commissioner (Appeals). We are not passing any order dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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