2014 (12) TMI 961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... C.S.T., Ahmedabad reported in [2013 (10) TMI 821 - CESTAT AHMEDABAD]. There are other decisions of this Tribunal in Paramount mount Communication Ltd. vs. C.C.E., Jaipur - [2013 (3) TMI 134 - CESTAT NEW DELHI]; Volkswagen India Pvt. Ltd. vs. C.C.E., Pune I reported in [2013 (11) TMI 298 - CESTAT MUMBAI] and of the Principal Bench in BMW India Pvt. Ltd. vs. C.S.T. ,Delhi reported in [2013 (10) TMI 585 - CESTAT NEW DELHI] which enunciates the same principle of no liability to tax on reimbursement of the expenses and salaries of employees seconded by the principal employer to a subsidiary employer in India, for effective execution of the principal employers business. In so far as Business Auxiliary Service is concerned, the appellant claims .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice covered by the Export of Service Rules, 2005. This claim was negated by the impugned order. In respect of Commercial Training or Coaching and 'Technical Consultancy' Service received by the appellant, the relevant tax liability of ₹ 9,11,856/- and ₹ 12,19,421/- plus proportionate interest thereon was remitted even prior to issue of show cause notice. Appellant pleaded before the Adjudication authority that in view of provisions of Section 73(3) of the Finance Act, 1994, no proceedings could be initiated, since the appellant suo motu and prior to issue of show cause notice had remitted the tax liability together with interest in respect of these taxable services. 2. In respect of 'Manpower Recruitment or Supply' service a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Ahmedabad Bench of this Tribunal in Arvind Mills Ltd. vs. C.S.T., Ahmedabad reported in 2013 - TIOL - 1455 - CESTAT - AHM. There are other decisions of this Tribunal in Paramount mount Communication Ltd. vs. C.C.E., Jaipur - 2013 - TIOL - 37 - CESTAT - DEL.; Volkswagen India Pvt. Ltd. vs. C.C.E., Pune I reported in 2013 - TIOL- 1640 - CESTAT - MUM and of the Principal Bench in BMW India Pvt. Ltd. vs. C.S.T. ,Delhi reported in 2013 - TIOL - 1407 - CESTAT - DEL. which enunciates the same principle of no liability to tax on reimbursement of the expenses and salaries of employees seconded by the principal employer to a subsidiary employer in India, for effective execution of the principal employers business. 5. In the aforesaid circumstanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X