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TMI Blog2018 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany; there is no relation of agency and client - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No.: ST/42132/2015 - Final Order No. 43105/2018 - Dated:- 6-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Ms. K. Nancy, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha: The appellant is a holder of Service Tax Registration under the category of Business Auxiliary Services, Manpower Recruitment and Supply Service, Transport of Goods by Road Service, Consulting Engineering Service, etc. 2.1 During verification of records of M/s. LAP Ross Engineering Ltd., a subsidiary of the appellant, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.2018 wherein, this Bench after considering the rival contentions had allowed the assessee s appeal with consequential reliefs. 5. Per contra, Ld. AR supported the findings of the authorities below. 6. We have heard the rival contentions, perused the documents placed on record and have also gone through the Order of this Bench (supra) relied upon by the Ld. Advocate. 7.1 On a careful consideration of the judgement in the case of M/s. Turbo Energy Ltd. (supra), we find that on an identical set of facts, this Bench had ruled as under : 6.1 The scope of service tax liability in respect of the activity of staff to subsidiary / group companies is no longer res integra. The Hon ble High Court in the case of CST Vs Arvind Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the continuous control and direction of the company. 6. We have to examine the definition of Manpower Supply Recruitment Agency in background of such undisputable facts. The definition though provides that Manpower Recruitment Supply Agency means any commercial concern engaged in providing any services directly or indirectly in any manner for recruitment or supply of manpower temporarily or otherwise to a client, in the present case, the respondent cannot be said to be a commercial concern engaged in providing such specified services to a client. It is true that the definition is wide and would include any such activity where it is carried out either directly or indirectly supplying recruitment or manpower temporarily or otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of Lapross Engineering on time-bar, nonetheless, the lower appellate authority has opined that payment of service tax with interest could be settled under Section 73 (3) of the Act. In our opinion, the option to pay up the service tax under Section 73 (3) of the Finance Act, 1994 is made only at the initial stage when the escaped liability is brought to the notice of the assessee by the department or by the assessee on their own accord. In such a situation, once the assessee pays up the tax liability with interest thereon, no further SCN is required to be issued. However, in the present case, a SCN has very much been issued and the adjudication thereof has culminated in confirmation of the demand. At such a later stage, if the LAA fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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