2020 (1) TMI 638

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..... respondent ORDER The appellant is in appeal against the impugned order. 2. Facts if the case are that the appellant is engaged in providing Business Support Service, Business Auxiliary Service and various other services. Investigation started against the appellant on the basis of figures shown in the balance sheet. It was presumed that the whole of the amount shown as receipt in the balance sh .....

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..... led to deductions and confirmed the rest of the demand, and remanded the matter back to the adjudicating authority for quantification of the demand. Against the said order, the appellant is before me. 3. Learned Counsel for the appellant submits that the appellant is entitled for threshold limit exemption for the first year and is entitled to full exemption under Notification No. 30/2012 dated 20 .....

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..... benefit of threshold exemption for the first year and service tax is rightly demanded from them. As they have charged service tax from their clients from day one, the amount of service tax collected from the clients is required to be deposited with the department. Further, I found that the appellant is charging service tax @ 25% of the service provided by them on 'manpower recruitment and supply .....

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