9911796707
TMI Blog2019 (2) TMI 1614X X X X Extracts X X X X X X X X Extracts X X X X ..... Management or Business Consultancy Services - reverse charge mechanism - demand of service tax - Revenue neutrality - HELD THAT:- Indeed, since the demand is under reverse charge mechanism, if the tax is paid, the appellant would be eligible to avail the Credit as input service. The demand is entirely invoking the extended period of limitation. Therefore, being a revenue neutral situation, demand do not sustain. Manpower Recruitment or Supply Agency Services - demand of service tax - extended period of limitation - HELD THAT:- The demand is entirely invoking the extended period - reliance placed in the case of M/S. COROMANDEL INFOTECH INDIA LTD. VERSUS THE COMMISSIONER OF G.S.T. CENTRAL EXCISE, CHENNAI SOUTH COMMISSIONERATE [2019 (1) TMI 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services ('ITSS') September 2008 to March 2009 61,70,765/- 2. Reversal of CENVAT Credit availed on Management, Maintenance or Repair Services ('MMR') April 2006, June 2006, September 2006, February 2009, March 2009, May 2009 2,24,863/- 3. Demand of Service Tax under Management or Business Consultancy Services ('MBC') 2006-07 to 2007-08 20,21,174/- 4. Demand of Service Tax under Manpower Recruitment or Supply Agency Services ('MRSA') 16.06.2005 to 2007-08 1,10,85,881/- TOTAL 1,95,02,683/- 3.2.1 Ld. Counsel submitted that with regard to the issue in Sl. Nos. 1 and 2 of the above table, the appellant is not contesting the liability. The amount in regard to these two issues were paid/reversed before the issuance of the Show Cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the Revenue whereas the decision in the case of M/s. Cognizant Tech. Solutions (I) Pvt. Ltd. Vs. Commr., LTU, Chennai - 2010 (18) S.T.R. 326 (Tri. - Chennai) held the issue in favour of the assessee. Since there were two views on the very same issue of taxability in regard to Manpower Supply to IT related services, he argued that the appellant cannot be saddled with an intention to evade payment of duty. To support his argument that the extended period of limitation cannot sustain in this demand, he relied upon the decision in the case of M/s. Coromandel Infotech India Ltd. Vs. The Commissioner of G.S.T. & Central Excise, Chennai South Commissionerate - 2019 (1) T.M.I. 323 - CESTAT Chennai. 4.1 Ld. AR Ms. T. Usha Devi appearing on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said decision, we are of the view that the penalties imposed in regard to the issues in Sl. Nos. 1 and 2 are unwarranted and require to be set aside, which we hereby do. 7.1 With regard to the issue in Sl. No. 3, Ld. Counsel has submitted that the demand is proposed under reverse charge mechanism under the category of Management or Business Consultancy Services. Without entering into the merits of their issue, the Ld. Counsel has confined himself to the argument of a revenue neutral situation. 7.2 Indeed, since the demand is under reverse charge mechanism, if the tax is paid, the appellant would be eligible to avail the Credit as input service. The demand is entirely invoking the extended period of limitation. Therefore, being a revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
