9911796707
TMI Blog2020 (8) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 2. The Revenue has filed the present appeal against the order of the learned Tribunal dated 27.02.2019 on the issue relating to taxability of the service tax on the manpower supplies made by the respondent/Assessee. The said relevant issue no.4 has been discussed by the learned Tribunal in its order dated 27.02.2019, in the following manner :- 3.2.3 With regard to the issue in Sl.No.4 of the above table, Ld. Counsel submitted that the demand is made under the category of Manpower Recruitment or Supply Agency Services. During the relevant period, there were two views as to the service tax payable under this category for the supply of IT related services. He pointed out that the decision in the case of M/s. Future Focus Infotech India ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Ld. Counsel for the appellant has placed reliance on the case of M/s. Coromandel Infotech India Ltd. (supra). In the said decision, the Tribunal had noted that there were two views possible, as rendered in the decisions of M/s. Future Focus Infotech India (P) Ltd. (supra) and M/s. Cognizant Tech. Solutions (I) Pvt. Ltd. (supra). Taking note of this situation, the Tribunal had set aside the demand which was raised invoking the extended period. 8.2 In the present case also, the demand is entirely invoking the extended period. Therefore, applying the ratio in the case of M/s. Coromandel Infotech India Ltd. (supra), we are of the view that the demand cannot sustain and requires to be set aside, which we hereby do. ..... 9. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal held about the taxability of the particular services, that the extended limitation cannot be invoked by the Department. 5. The learned counsel for the respondent/Assessee, however sought to defend the said order. 6. Having heard both the learned counsel and upon perusal of the order of the learned Tribunal, we are satisfied that the Tribunal has not at all assigned proper reasons for its order on the said issue no. 4, regarding taxability of the manpower services provided by the Assessee, and whether in those facts and circumstances of the case, the extended limitation could be invoked by the Department or not. Without discussing the relevant facts and ratio of its two judgments, referred to and relied on by the learned Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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