2017 (9) TMI 362

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..... hat: - the period of demand is 2005-2006 and 2006-2007, whereas the show-cause notice was issued on 21/10/2010. The appellant in their ST-3 return clearly declared the amount of provident fund and ESI on which no service tax was shown to have been paid under the belief that the reimbursement is not taxable. The department was not prevented from raising the issue that such amount is also liable to .....

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..... tice dated 21/10/2010 was issued. A demand of differential service tax on provident fund and ESI was confirmed. 2. Shri Amit Agarwal, learned CA appearing on behalf of the appellant submits that as per the definition of manpower recruitment services upto 15/06/2005, the supply of manpower was not covered under the definition, therefore, till this date no service tax demand is sustainable, conse .....

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..... 9/2010 b) Bizsol India Services Pvt. Ltd. - 2013-TIOL-222-CESTAT-MUM c) Sri Bhagvathy Traders - 2011 (24) STR 290 (LB) d) Pharmalinks Agency(I) Pvt. Ltd. - 2015 (37) STR 305 e) Intercontinental Consultants Technocrafts Pvt. Ltd. - 2013 (29) STR 9 f) Sercon India Pvt. Ltd. - 2013 (30) STR 454 2.2 He further submits that the demand is clearly time barred as .....

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..... 504-HC-ALL-ST 2.3 He further submits that in the facts and circumstances of the case, there was no malafide intention of the appellant, the penalty imposed under section 78 is not sustainable, in the light of this Tribunal judgement in the case of C Ramachandran - 2016 (46) STR 866 (Tri-Chennai). 3. Shri M Suresh, learned Dy. Commissioner (AR) reiterates the findings in the impugned .....

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..... ntion on the part of the appellant. The appellants were otherwise discharging the service tax on the value other than the value representing the provident fund and ESI. As per this undisputed fact, in our considered view the demand is clearly time barred. We, therefore, set aside the demand and allow the appeal only on limitation without going into the merit of the case. (Pronounced in Court o .....

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